Beall Pipe & Tank Corporation v. State Tax Com'n

In a tax appeal seeking the proper balance between a state’s power to tax and the federal constitution’s prohibition against the taxation of “imports,” the Tax Court rejected the Tax Commission’s proposal that Oregon follow the “California” rule, and adopted instead a formula that had found approval in Ohio and Colorado eases. Beall Pipe & Tank Corporation v. Tax Commission, 3 OTR 229.

The Commission earlier had ruled that a pipe manufacturer’s entire inventory of steel on hand on'January 1, 1967, was subject to ad valorem property taxes under ORS 307.030 notwithstanding the agreed fact that a…