Legal Opinion

Atkinson v. State Tax Commission

Oregon Supreme Court

Decided September 17, 1936PublishedCited by 10 opinions

1Opinion of the CourtRand, J.

The facts in this ..case are very similar to those in Winston Bros. Company et al. v. State Tax Commission of Oregon et al. on this day decided, and the law of that case is decisive of this."

In this case, as in the former one, the state seeks to impose a tax upon the profits realized by the plaintiffs in the performance .of a contract entered into by them with the War Department. In the other case, the work was done in the reconstruction of a jetty, while in this case the work was done in the construction of a dam, locks and ship canal in the Columbia river at Bonneville, Oregon.

The…

2Cases cited4 opinions

  1. Kohl v. United StatesSupreme Court of the United States · 1876
  2. Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
  3. Stockton v. Baltimore & N. Y. R.United States Circuit Court · 1887
  4. Atkinson v. State Tax CommissionOregon Supreme Court · 1936

3Cited by10 opinions

  1. Anthony v. VeatchOregon Supreme Court · 1950
  2. Atkinson v. State Tax Comm'n of Ore.Supreme Court of the United States · 1938
  3. Henry L. Hess, Jr., Administrator of the Estate of George William Graham, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1958
  4. Port of Portland v. REEDEROregon Supreme Court · 1955
  5. Van Cott v. State Tax CommissionUtah Supreme Court · 1938

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