Atkinson v. State Tax Commission

Peter M. Gunnar, Judge.

This is a suit to set aside defendant’s Opinion and Order I-63-44 assessing additional corporation excise tax against plaintiff for its tax years 1957 and 1958. Defendant demurred to plaintiff’s complaint. This demurrer is now before this court and the parties agree 'that the determination of this demurrer will dispose of the case.

Plaintiff is a large international construction concern. In Oregon it operates two manufacturing divisions, Willamette Iron & 'Steel Company and Bingham Pump Company. These divisions are engaged in manufacturing, processing and assembling…