Coca Cola Company v. Department of Revenue

This is a tax case involving the determination of the Oregon corporate excise tax liability of the Coca Cola Company, doing business throughout the United States, and its wholly owned subsidiary, Pacific Coca Cola Bottling Company, doing business in Oregon and Washington. Specifically, plaintiff seeks to reverse the decision of the Department of Revenue to assess additional taxes for the years 1963, 1964, 1965 and 1966. The Oregon Tax Court affirmed the action of the Department of Revenue, 5 OTR Adv Sh 405 (1974).

The facts have been stipulated and appear in the opinion of the Tax Court:

Taxpaye…