Legal Opinion
Estee Lauder Services, Inc. v. Department of Revenue
Oregon Tax Court
Decided October 30, 2000No. TC-MD 982900DPublishedCited by 1 opinion
1Opinion of the Court
JILL A. TANNER, Magistrate.
Plaintiff appeals Defendant’s Conference Decision Letter, dated July 24, 1998, which required Plaintiff to include sales from its manufacturing subsidiaries in its numerator of the sales factor used in calculating the unitary group’s Oregon state taxable income for tax years ending June 30,1993, June 30,1994, and June 30,1995. The parties have stipulated the facts and submitted the matter to the court on cross motions for summary judgment. The court has considered the memoranda submitted and oral arguments made September 7, 2000, in the conference room of the Oregon…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
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3Cited by1 opinion
- In re Washington Mutual, Inc.United States Bankruptcy Court, D. Delaware · 2012