Cal-Roof Wholesale, Inc. v. State Tax Commission

SCHWAB, J. (Pro Tempore).

The Oregon State Tax Commission appeals from a decree of the Oregon Tax Court, 2 OTR Adv Sh 55, setting aside assessments of additional corporation excise taxes made by the State Tax Commission against Cal-Roof Wholesale, Inc., an Oregon corporation, for the tax years 1959, 1960 and 1961.

The question may be stated: Does the taxpayer, an Oregon corporation engaged in certain limited activities in the state of Washington, qualify to ex- elude from its net income subject to Oregon excise tax that portion of its income attributable to its activities in the state of…