Legal Opinion
Donald M. Drake Co. v. Department of Revenue
Oregon Tax Court
Decided October 26, 1971PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff sought corporation excise tax refunds from the Department of Revenue for the tax years 1965, 1966 and 1967 but, after a hearing, the petitions were denied by the department’s Order No. I-70-32 and it imposed small additional assessments. Appeal to this court was taken pursuant to ORS 314.460.
The plaintiff, Donald M. Drake Company, is an Oregon corporation with its principal office located in Portland, Oregon. Its business is that of a general contractor, engaged in every type of major construction. During the years in question, it worked on projects in…
2Cases cited4 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Edward Hines Lumber Co. v. GallowayOregon Supreme Court · 1944
- Utah Construction & Mining Co. v. State Tax CommissionOregon Supreme Court · 1970
- Utah Construction & Mining Co. v. CommissionOregon Tax Court · 1969
3Cited by3 opinions
- Coca Cola Co. v. Department of RevenueOregon Tax Court · 1974
- Ash Grove Cement Co. v. Department of RevenueOregon Tax Court · 1977
- Sperry & Hutchinson Co. v. Department of RevenueOregon Tax Court · 1973