American Portable Irrigation Co. v. State Tax Commission

The following statement of the basic facts of this case is taken from appellant’s brief:

“Irrigation Equipment Company, Inc., an Oregon corporation, was assessed certain personal property taxes on July 1, 1964. Plaintiff, a Delaware corporation, subsequently merged with Irrigation Equipment Company, Inc., the certificate of merger issuing by the Oregon Corporation Commissioner on September 25, 1964. In November 1964, plaintiff paid the personal property taxes which had been previously assessed against Irrigation Equipment Company, Inc., and, claimed the amount paid as an offset against its…