Kaiser Cement & Gypsum Corp. v. State Tax Commission

Edward H. Howell, Judge.

The question in this ease is whether the plaintiff is entitled to a personal property tax offset against its corporate excise taxes. The issue is before the court on a demurrer to plaintiff’s complaint and the parties agree that the demurrer is decisive of the issues involved.

Plaintiff is a California corporation and, during the years involved herein, filed Oregon excise tax returns under the corporate name “Permanente Cement Company.” Plaintiff’s business consisted of manufacturing cement through the processing and assembling of various materials into finished cement…