Tucker-Ottmar Farms, Inc. v. Department of Revenue

Loren D. Hicks, Judge pro tempore.

Plaintiffs appeal from an order of the Department of Revenue which held that gain realized in 1965 and 1966 on a 1963 installment sale of property in the State of Washington was includable in the taxpayer’s income in Oregon. The facts of the case are not in dispute.

Tucker-Ottmar Farms, Inc., was a Washington corporation conducting a general farming operation in Washington and Oregon. The corporation owned real and personal farm property in both states and reported its income in Oregon on the unitary basis. The corporation is now in the process of liquidation…