Burlington Northern, Inc. v. Department of Revenue

635 P.2d 347 (1981)

291 Or. 729

BURLINGTON NORTHERN, INC., Oregon Trunk Railway, and Oregon Electric Railway Company, Appellants,

v.

DEPARTMENT OF REVENUE, State of Oregon, Respondent.

TC 1098, 1181; SC 26684.

Supreme Court of Oregon, In Banc.

Argued and Submitted October 7, 1980.

Decided October 20, 1981.

Roger J. Crosby, Seattle, Wash., argued the cause for appellants. With him on the briefs were Steven L. Wood, Seattle, Wash., and Delbert W. Johnson, Portland.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen., Salem.

PETERS…