Donald M. Drake Company v. Department of Revenue

The Department of Revenue appeals from a decree of the Tax Court which allowed plaintiff a corporate excise tax refund for each of the tax years 1965, 1966, and 1967.

The plaintiff is a general construction contractor with its principal office located in Portland. During the tax years involved, plaintiff worked on projects in Washington, California, and Oregon. For some time prior to and during 1965, 1966, and 1967 the plaintiff filed its Oregon corporate excise tax returns on the segregated basis. Under this method, the Oregon projects resulted in profits and the California projects in…