International Health & Life Insurance Co. v. Department of Revenue

Carlisle B. Roberts, Judge.

International Health & Life Insurance Co. (formerly International Health Assurance Co.) appealed from defendant’s Tax Refund Denial Order No. 223, seeking a refund of corporation excise taxes (ORS ch 317) paid for the tax years 1964 and 1966.

The chain of events which created the problem is best set out in chronological order.

Industrial Hospital Association, a California corporation doing business in Oregon (hereinafter designated “Industrial”), was incorporated prior to 1963. It qualified to sell health insurance only. The plaintiff (“International”) was…