Gilmore Steel Corp. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from the defendant’s Order No. I 80-58, dated September 9, 1980, which denied plaintiffs requested adjustments or refunds of Oregon corporation excise taxes (ORS ch 317) for the tax years 1966 through 1975. The plaintiff, Gilmore Steel Corporation, is a Delaware corporation with its chief executive offices in San Francisco, California. During the years in question, the corporation was doing business in Oregon, manufacturing and selling steel in Oregon and elsewhere. The plaintiff timely filed Oregon corporation excise tax returns pursuant to ORS…