Edward Hines Lumber Co. v. Galloway

This is an appeal by the plaintiff from a decree of the circuit court which sustained an order entered by the defendants, the State Tax Commissioners. The order assessed a corporation excise tax for the year 1940 in the amount of $8,284.14 against the plaintiff, based upon a finding that the plaintiff’s business was not unitary in nature and that its Oregon business in 1940 yielded a net income. The plaintiff availed itself of the procedure afforded by § 110-1522, O. C. L. A., and the cause has now reached this court.

The plaintiff was incorporated under the laws of Delaware. Two issues are…