Industrial Air Products Co. v. Department of Revenue

Plaintiff, an Oregon corporation, appeals from the decree of the Oregon Tax Court affirming an order of the Department of Bevenue which assessed additional corporate excise taxes against plaintiff for the fiscal years ending January 31, 1960, through January 31, 1964. The opinion of the tax court is reported in 4 OTC Adv Sh 103 (1970). The defendant demurred to plaintiff’s complaint, and the case was submitted on a stipulated set of facts.

Plaintiff is a manufacturer of industrial gases and industrial equipment. For each of the fiscal years involved, plaintiff filed corporation excise tax…