Legal Opinion
D. R. Johnson Lumber Co. v. Department of Revenue
Oregon Tax Court
Decided May 3, 1993No. TC 3237PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
This case involves two partnerships, each owning and operating an electric power generating facility. Co-Gen Company is a partnership consisting of D. R. Johnson Lumber Company, dba Prairie Wood Products, and Strawberry Mountain Power Company. It owns a facility near Prairie City in Grant County. Co-Gen II is a partnership consisting of D. R. Johnson Lumber Company, Riddle Power Company and the Jody Johnson Trust. It owns a facility near Riddle in Douglas County. Each facility is designed to produce 7.5 megawatts of electric power. Each facility uses wood waste, commonly…
2Cases cited3 opinions
- SOUTHERN PAC. TRANS. v. Dept. of Rev.Oregon Supreme Court · 1983
- Industrial Refrigeration & Equipment v. State Tax CommissionOregon Supreme Court · 1965
- J. R. Simplot Co. v. Department of RevenueOregon Tax Court · 1993
3Cited by1 opinion
- D. R. Johnson Lumber Co. v. Department of RevenueOregon Supreme Court · 1994