Legal Opinion
Board of Publication of the Methodist Church v. State Tax Commission
Oregon Supreme Court
Decided November 4, 1964PublishedCited by 16 opinions
1Opinion of the CourtSloan, J.
It is necessary to decide, in this case, if plaintiff is exempt from Oregon corporation excise taxes as permitted by OES 317.080(4). The Tax Court held that is was, the Commission appeals.
Plaintiff is a non-profit corporation organized under the laws of Illinois. Plaintiff is wholly owned and controlled by the Methodist Church. Plaintiff was organized by the Methodist Church to consolidate its printing, publishing and sales efforts that had previously been divided between four predecessor corporations. Plaintiff prints, publishes and sells all types of religious publications, such as Sunday…
2Cases cited9 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Oregon Physicians' Service v. State Tax CommissionOregon Supreme Court · 1960
- Kappa Gamma Rho v. Marion CountyOregon Supreme Court · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- University of Oregon Co-Operative Store v. Department of RevenueOregon Supreme Court · 1975
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Old Fashion Baptist Church v. Montana Department of RevenueMontana Supreme Court · 1983
- Sunday School Board of the Southern Baptist Convention v. MitchellSupreme Court of Missouri · 1983
11 more not listed; retrieve them via the Exa API.