Iron Fireman Manufacturing Co. v. State Tax Commission

Edward H. Howell, Judge.

In its Oregon corporate excise tax returns for 1960 and 1961 plaintiff allocated a portion of its net income to the State of Washington. The defendant commission disallowed the allocation on the grounds that plaintiff’s activities would he exempt from taxation in Washington under Public Law 86-272. If plaintiff’s activities in Washington are protected from taxation by Public Law 86-272 the plaintiff cannot allocate a portion of its total income to that state. If plaintiff’s Washington activities exceed those allowed by Public Law 86-272 it is entitled to allocate a…