Legal Opinion
Pratum Co-Op Warehouse v. Department of Revenue
Oregon Tax Court
Decided June 27, 1975PublishedCited by 12 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff has appealed from defendant’s denial of relief under ORS 307.475. Such denial was manifested by a letter dated December 12, 1974, addressed to a firm of certified public accountants, acting on behalf of the plaintiff, the letter being signed by the Administrator of the Appeals Division of the Department of Revenue.
The facts have been stipulated. The plaintiff is an Oregon cooperative corporation engaged in buying and selling local seed, grain and fertilizer products. It typically had a large inventory on January 1, which “was transported or shipped to…
2Cases cited5 opinions
- Murphy v. NilsenCourt of Appeals of Oregon · 1974
- Martin Bros. v. State Tax CommissionOregon Tax Court · 1967
- Bernard Chevrolet Co. v. CommissionOregon Tax Court · 1969
- Dayton v. Department of RevenueOregon Tax Court · 1972
- Kolstad Canneries, Inc. v. Department of RevenueOregon Tax Court · 1969
3Cited by12 opinions
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- Corvallis Country Club v. Department of RevenueOregon Tax Court · 1986
- J. R. Simplot Co. v. Department of RevenueOregon Tax Court · 1989
- Jim Fisher Motors, Inc. v. Department of RevenueOregon Tax Court · 1977
- National Metallurgical Corp. v. Department of RevenueOregon Supreme Court · 1978
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