Consolidated Freightways, Inc. v. State Tax Commission

Plaintiff appeals from a decree which, sustained an order of defendants, acting as the tax commission, imposing deficiency corporation excise tax assessments against plaintiff. The assessments were for the years 1949 to 1953 inclusive. A separate case was filed for each of the years in question. These cases were consolidated for trial and on this appeal. The issues in each case were identical.

Plaintiff operates in both intrastate and interstate commerce in Oregon. The problem presented by the case was the method used to apportion that part of plaintiff’s income that is attributable to Oregon…