Legal Opinion
Winston Bros. v. State Tax Commission
Oregon Supreme Court
Decided September 17, 1936PublishedCited by 15 opinions
1Opinion of the CourtRand, J.
The plaintiffs, in 1934, derived a profit from the performance of a contract which they had jointly entered into with the War Department for the reconstruction and repair of the south jetty at the mouth of the Columbia river.
The state of Oregon claims that this profit is subject to taxation.
Winston Bros. Company is a Minnesota corporation, having its principal office in that state. It transacted no business in Oregon during that year except that on account of which the tax is sought to be imposed, which is an excise tax for the privilege of doing business within this state. The other…
2Cases cited21 opinions
- Shively v. BowlbySupreme Court of the United States · 1894
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Thomson v. Pacific RailroadSupreme Court of the United States · 1870
- Gromer v. Standard Dredging Co.Supreme Court of the United States · 1912
- Standard Oil Co. of Cal. v. CaliforniaSupreme Court of the United States · 1934
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Corvallis Sand & Gravel Co. v. State Land BoardOregon Supreme Court · 1968
- State Land Board v. SAUSEOregon Supreme Court · 1959
- Kramer v. City of Lake OswegoOregon Supreme Court · 2019
- Port of Portland v. REEDEROregon Supreme Court · 1955
- McCormick v. State Parks and Recreation Dept.Oregon Supreme Court · 2020
10 more not listed; retrieve them via the Exa API.