Legal Opinion
Olympia Brewing Co. v. Department of Revenue
Oregon Tax Court
Decided September 25, 1972PublishedCited by 6 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
This case arose on a complaint for a review of a declaratory ruling of the Department of Revenue, issued pursuant to ORS 305.105, concerning the applicability of ORS chapter 318 and 15 TTSC § 381 (1959) (often entitled the Interstate Income Act and cited as PL 86-272). The facts relating to plaintiff’s business activities in the State of Oregon were stipulated. The question before the court is whether plaintiff is subject to Oregon’s corporation income tax, ORS chapter 318, beginning with the year 1966.
Olympia Brewing Company is incorporated under the laws of the…
2Cases cited13 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
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3Cited by6 opinions
- Miles Laboratories, Inc. v. Department of RevenueOregon Supreme Court · 1976
- Olympia Brewing Co. v. Department of RevenueOregon Supreme Court · 1973
- INDIANA DEPT. OF REV. v. Kimberly-Clark Corp.Indiana Court of Appeals · 1978
- Miles Laboratories, Inc. v. Department of RevenueOregon Tax Court · 1975
- Estee Lauder Services, Inc. v. Department of RevenueOregon Tax Court · 2000
1 more not listed; retrieve them via the Exa API.