Carter & Son, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from the defendant’s Order No. CT 73-3, issued pursuant to the Cigarette Tax Act, ORS ch 323, imposing cigarette taxes in the sum of $24,939, plus a penalty of $2,493.90.

At the trial, witnesses were called and examined by the plaintiff and cross-examined by the defendant, but defendant produced no witnesses of its own.

The court makes the following findings of fact:(1) The plaintiff, Carter & Son, Inc., is an Oregon corporation licensed as a cigarette distributor under OES 323.105. Mr. Ralph Hale is its majority shareholder and managing officer.(2)…