Department of Revenue v. Carpet Warehouse, Inc.

676 P.2d 299 (1984)

296 Or. 400

DEPARTMENT OF REVENUE, Respondent,

v.

CARPET WAREHOUSE, INC., Appellant.

DEPARTMENT OF REVENUE, Respondent,

v.

ALAN BOWKER CONSTRUCTION, INC., an Oregon Corporation, Appellant.

DEPARTMENT OF REVENUE, Respondent,

v.

Wallace Alan BOWKER, Appellant.

Tax Court No. 1611; SC 28984.

Supreme Court of Oregon, In Banc.

Argued and Submitted December 6, 1983.

Decided February 8, 1984.

Rehearing Denied March 27, 1984.

Thomas D. Kershaw, Jr., Klamath Falls, argued the cause and filed briefs for appellants.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause for respondent. With him…