Humble Oil & Refining Co. v. Department of Revenue

Loren D. Hicks, Judge pro tempore.

This case is brought by a foreign corporation which is engaged throughout the United States in the production, manufacturing and marketing of petroleum products. The issue is whether the corporation should be required to report its income in Oregon for the years 1960 through 1963 by apportionment on a unitary basis as ordered by the Department of Revenue. The plaintiff contends that it is not engaged in a unitary business in Oregon and that even if its business is unitary, its income in Oregon should be reported on the segregated method rather than the…