Legal Opinion
Cook Industries, Inc. v. Department of Revenue
Oregon Tax Court
Decided October 24, 1979Published
1Opinion of the Court
CARL N. BYERS, Judge Pro Tempore.
Plaintiff is a grain broker and sells domestic grain in the foreign market. During the year in question, plaintiff operated a port-owned grain elevator located on the banks of the Willamette River in Portland, Oregon. Multnomah County assessed the grain in the elevator for taxation as of January 1, 1977, and defendant issued its Opinion and Order No. VL 78-647 upholding such action. Plaintiff appeals and contends that the grain in the elevator was exempt from taxation on three separate grounds: (a) the Import-Export Clause of the United States Constitution,…
2Cases cited7 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Empresa Siderurgica, S. A. v. County of MercedSupreme Court of the United States · 1949
- Susquehanna Coal Co. v. Mayor and Council of South AmboySupreme Court of the United States · 1913
- Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974
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