Roseburg Lumber Co. v. State Tax Commission

Plaintiff imports hardwood veneer for manufacture into plywood at its Roseburg plant. Plaintiff’s process of importation, storage and use is substantially the same as that involved in Beall Pipe v. Tax Commission, 1969, 254 Or 195, 458 P2d 420. The legal problems in this case are almost identical to those in Beall. Our decision in Beall adopted the opinion of the tax court at 3 OTR 229 (1968).

Defendant’s argument in the instant case is that we should overturn the Beall decision. We decline to do so.

Defendant also argues, in this court, that a “prudent manufacturer” here would have determined…