Simpson Timber Co. v. State Tax Commission

McAllister, j.

The plaintiff, Simpson Timber Company, appeals from a declaratory judgment of the Oregon Tax Court requiring it to pay additional corporate excise taxes. The following statement of the rather complicated background is taken largely from the opinion of the Oregon Tax Court. 2 OTR 509 (1967).

*436- M & M Woodworking Company, an Oregon corporation, paid under protest to Multnomah county certain personal property assessments during its corporate excise tax periods which ended on February 28, 1955, March 3, 1956, and August 17, 1956. Those personal property taxes were used by M & M as an…