Hugh N. Brown, Inc. v. Department of Revenue

Edward H. Howell, Judge.

The above cases were consolidated for trial and decision.

Plaintiff Hugh N. Brown, Inc. was incorporated under the laws of Oregon on February 9, 1962, and plaintiff Kenneth McAlpin, Inc. was similarly incorporated on September 18, 1961. Both operate a bar pilot service at the mouth of the Columbia River. The tax commission disregarded the plaintiffs’ corporate entities and taxed the earnings of the corporations to the individuals on their personal income tax returns. The tax years involved are 1962, 1963 and 1964.

The sole question involved is whether the tax commission…