Legal Opinion
Miles Laboratories, Inc. v. Department of Revenue
Oregon Supreme Court
Decided March 11, 1976PublishedCited by 22 opinions
1Opinion of the CourtBryson, J.
Defendant appeals from a decree of the Tax Court allowing plaintiff, a foreign corporation, to exclude income attributable to its business activity in the state of Washington from Oregon taxable income for the years 1966 through 1968. Miles Laboratories v. Dept. of Rev., 6 OTR 82 (1975).
The issue is whether a portion of plaintiff’s income would be taxable by the state of Washington, on the portion of its income derived from its Washington activities, if that state had tax statutes similar to Oregon’s statutes. Iron Fireman Co. v. Tax Com., 251 Or 227, 228-29, 445 P2d 126 (1968). Plaintiff…
2Cases cited7 opinions
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
- Smith Kline & French Laboratories v. State Tax CommissionOregon Supreme Court · 1965
- Olympia Brewing Co. v. Department of RevenueOregon Supreme Court · 1973
- Iron Fireman Manufacturing Co. v. State Tax CommissionOregon Supreme Court · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- Sjong v. State, Department of RevenueAlaska Supreme Court · 1981
- William Wrigley, Jr. Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1991
17 more not listed; retrieve them via the Exa API.