Legal Opinion
Pope & Talbot, Inc. v. State Tax Commission
Oregon Supreme Court
Decided June 10, 1959PublishedCited by 28 opinions
1Opinion of the CourtO’Connell, J.
The plaintiff seeks a declaratory decree determining the validity of a subpoena duces tecum served upon the plaintiff by the defendants who constitute the Oregon State Tax Commission. Hereafter we shall refer to the defendants as the commission.
The lower court held that the subpoena was valid and decreed that the plaintiff comply with it. The plaintiff appeals from that decree.
The subpoena directed the plaintiff to appear before an agent of the commission at a specified time and place and contained the following command:
“The corporation is directed to present at such time all books, records…
2Cases cited13 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Federal Trade Commission v. American Tobacco Co.Supreme Court of the United States · 1924
- Brown v. United StatesSupreme Court of the United States · 1928
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Comisionado de Seguros v. BradleySupreme Court of Puerto Rico · 1969
- Southern Oregon Broadcasting Co. v. Department of RevenueOregon Supreme Court · 1979
- Department of Revenue v. Universal Foods Corp.Oregon Supreme Court · 1991
- State v. GhimOregon Supreme Court · 2016
- Cooperativa Cafeteros de Puerto Rico v. Colón TorresSupreme Court of Puerto Rico · 1961
23 more not listed; retrieve them via the Exa API.