Legal Opinion

Mitsubishi International Corp. v. Department of Revenue

Oregon Tax Court

Decided March 6, 1979PublishedCited by 1 opinion

1Opinion of the Court

CARL N. BYERS, Judge pro tempore.

This case concerns the application of the Import-Export Clause of the United States Constitution to certain cedar logs being exported to Japan. Plaintiff, a foreign corporation, purchased the logs for export to Japan. The Assessor of Coos County assessed the logs as personal property subject to taxation as of January 1, 1976. The assessment was upheld by the Department of Revenue and plaintiff appeals from the department’s Order No. VL 78-127, dated April 6, 1978. The specific facts are as follows:

The subject logs were harvested by their original owner, the…

2Cases cited6 opinions

Coe v. ErrolSupreme Court of the United States · 1886
Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
Empresa Siderurgica, S. A. v. County of MercedSupreme Court of the United States · 1949
Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Cook Industries, Inc. v. Department of RevenueOregon Tax Court · 1979