Weyerhaeuser Co. v. State Tax Commission

Plaintiff filed three actions in the tax court seeking tax refunds and appealing from orders of the Tax Commission sustaining personal property tax assessments for the years 1963, 1964 and 1965. The cases were consolidated for trial and plaintiff appealed to this court from an adverse decision in the tax court. 2 OTR Adv Sh 269 (1965).

Plaintiff is a Washington corporation and is engaged in the production, manufacture and sale of forest products. It produced and cut timber in southwest Washington which was assembled in rafts on the lower Columbia River in Washington to be towed to its plant…