Legal Opinion
Smith Kline & French Laboratories v. State Tax Commission
Oregon Supreme Court
Decided June 16, 1965PublishedCited by 21 opinions
1Opinion of the CourtDenecke, J.
We adopt the following portion of the opinion of the Oregon Tax Court (1 OTR Adv Sh 491 (1964)):
“This is a suit to set aside defendant’s assessment of corporation income tax against plaintiff for the years 1955, 1956, 1957, and 1958 on the ground that Public Law 86-272 prohibits Oregon from imposing such tax on plaintiff.
“Facts
“The parties stipulated that the material facts of the case are substantially as follows:
“Plaintiff, a Pennsylvania corporation, has its principal office in Philadelphia. It manufactures and sells ethical pharmaceutical products in interstate commerce. In Oregon it has…
2Cases cited6 opinions
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Kelly v. Washington Ex Rel. Foss Co.Supreme Court of the United States · 1937
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Christopher v. SmithKline Beecham Corp.Court of Appeals for the Ninth Circuit · 2011
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
16 more not listed; retrieve them via the Exa API.