Centurytel v. Department of Revenue, Tc 4826 (or.tax 8-9-2010)

ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT ANDGRANTING DEFENDANT'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT

I. INTRODUCTION

This case is before the court on cross-motions for summary judgment filed by Plaintiff CenturyTel, Inc. (taxpayer) and Defendant Department of Revenue (department). The parties have stipulated to certain facts and exhibits and presented other evidence by way of affidavit or declaration. There are no disputes of material fact.

II. FACTS

Taxpayer is the common parent of a group of corporations. (Stip Facts at 2, ¶ 1.) Taxpayer's commercial domicile is not in…