Legal Opinion
American Refrigerator Transit Co. v. State Tax Commission
Oregon Supreme Court
Decided September 10, 1964PublishedCited by 22 opinions
1Opinion of the CourtO’Connell, J.
This is an appeal from a decree of the Oregon Tax Court setting aside defendant’s order requiring plaintiff to pay the Oregon corporate income tax for the calendar years 1955 through 1960. The following statement of facts is adopted from the opinion of the Oregon Tax Court.
Plaintiff (hereafter referred to as “ABT”) owns refrigerator cars which it leases to operating railroads. “It is not a public carrier, it issues no bills of lading, it has no dealings with shippers, and it publishes no tariffs of rates for shippers. ÁRT’s sole activity in the transportation field is to rent railroad…
2Cases cited7 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Commr. of Revenues v. Pacific Fruit Express Co.Supreme Court of Arkansas · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- State v. KrognessOregon Supreme Court · 1963
- Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah CountyOregon Supreme Court · 1979
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
- Kulick v. Department of RevenueOregon Supreme Court · 1981
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
17 more not listed; retrieve them via the Exa API.