Board of Publications of Methodist Church v. State Tax Commission

Peter M. Gtjnnar, Jndge.

This is a suit to set aside the State Tax Commission’s Opinion and Order No. 1-61-37, which denied the plaintiff an exemption from corporate excise taxation as a religious organization under ORS 317.080 (4).

FACTS

The plaintiff is a foreign, not-for-profit corporation authorized to conduct business as such in Oregon. It is a separate corporation owned and operated as an integral part of the Methodist Church. In Oregon and elsewhere, the plaintiff owns and operates a printing, publishing, and wholesale and retail distribution business which directly competes with private…