Legal Opinion
Beall Pipe & Tank Corp. v. State Tax Commission
Oregon Tax Court
Decided July 8, 1968PublishedCited by 3 opinions
1Opinion of the Court
Edward H. Howell, Judge.
The tax commission held that plaintiff’s inventory of coil steel which was on hand on January 1, 1967, was not exempt from taxation under Article I, § 10, clause 2, of the United States Constitution, ① and plaintiff appealed to this court.
Plaintiff, a manufacturer of welded steel pipe, both imports coil steel from Japan and purchases steel from domestic companies in the United States. On Janu ary 1, 1967 the plaintiff had an inventory of Japanese coil steel valued at $493,991.00. The imported wire is bound in a coil and kept in a storage area near plaintiff’s main…
2Cases cited5 opinions
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Youngstown Sheet & Tube Co. v. BowersSupreme Court of the United States · 1959
- City and County of Denver v. Denver Publishing Co.Supreme Court of Colorado · 1963
- Orr Felt & Blanket Co. v. SchneiderOhio Supreme Court · 1965
- Wheeling Steel Corp. v. PorterfieldOhio Supreme Court · 1968
3Cited by3 opinions
- Beall Pipe & Tank Corporation v. State Tax Com'nOregon Supreme Court · 1969
- Roseburg Lumber Co. v. State Tax CommissionOregon Supreme Court · 1970
- Roseburg Lumber Co. v. CommissionOregon Tax Court · 1968