Legal Opinion
Equitable Savings & Loan Ass'n v. Department of Revenue
Oregon Tax Court
Decided November 25, 1974PublishedCited by 4 opinions
1Opinion of the Court
John L. Luvaas, Judge pro tempore.
Plaintiff appeals from the Department of Revenue’s Order No. 1-73-29, dated June 5, 1973, assessing additional corporation excise taxes for the tax years ending December 31, 1967,1968,1969 and 1970, and denying a refund claim for the year ending December 31,1970.
The facts have been agreed upon by pleadings and stipulation, but a succinct summary is proper. At all times relevant to this suit, plaintiff was, and is, a savings and loan association organized and existing under the laws of the State of Oregon, having its principal place of business in Portland,…
2Cases cited30 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. CartwrightSupreme Court of the United States · 1973
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
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3Cited by4 opinions
- U.S. Bancorp v. Department of RevenueOregon Tax Court · 2001
- Equitable Savings & Loan Ass'n v. Department of RevenueOregon Supreme Court · 1975
- U.S. Bancorp v. Dept. of Rev.Oregon Tax Court · 2007
- US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)Oregon Tax Court · 2007