Utico Corp. v. Commission

Edward H. Howell, Judge.

Plaintiff appeals from a declaratory ruling issued by the tax commission pursuant to ORS 305.105. The commission ruled that the plaintiff could not file a consolidated corporate excise tax return with Union Title Insurance Company, its parent company, for the tax year 1966.

The sole issue is whether the plaintiff should be allowed to file a consolidated tax return with Union Title Company, as the plaintiff contends, or whether the plaintiff and Union Title must file separate returns.

The facts have been stipulated.

Union Title has been conducting a title insurance…