Legal Opinion
Equitable Savings & Loan Ass'n v. State Tax Commission
Oregon Supreme Court
Decided September 5, 1968PublishedCited by 13 opinions
1Opinion of the Court
McAllister, j.
This appeal by the State Tax Commission from a decree of the Oregon Tax Court involves the right of the plaintiff to apportion its income between Oregon and other states in which it is engaged in business or carries on activity. The following statement of the controlling facts is taken almost verbatim from the opinion of the tax court, 3 OTR Adv Sh 9 (1967).
The plaintiff is a savings and loan association specializing in making improved real estate loans and has its headquarters office in Portland. Plaintiff has twenty-two branch offices in Oregon, four in Washington and one in…
2Cases cited12 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
- Kansas City Southern Ry. Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1931
- Gulf Power Co. v. CommissionerUnited States Tax Court · 1948
- American Refrigerator Transit Co. v. State Tax CommissionOregon Supreme Court · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Preble v. Department of RevenueOregon Supreme Court · 2000
- Anaconda Co. v. Department of RevenueOregon Supreme Court · 1977
- Chemical Realty Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Equitable Savings & Loan Ass'n v. Department of RevenueOregon Tax Court · 1974
- U.S. Bancorp v. Department of RevenueOregon Tax Court · 2001
8 more not listed; retrieve them via the Exa API.