American Portable Irrigation Co. v. Commission

Edward H. Howell, Judge.

The defendant disallowed a personal property tax offset against corporate excise taxes claimed by plaintiff in 1964 under the provisions of ORS 317.070(2) and plaintiff appealed.

The defendant demurred to plaintiff’s complaint on the ground that it did not state a cause of suit.

The complaint alleges that Irrigation Equipment Company, Inc. was an Oregon corporation and wholly-owned by the plaintiff, a Delaware corporation. On September 25, 1964, a certificate of merger was issued by the Oregon Corporation Commissioner whereby Irrigation Equipment Company, Inc. was merged…