Legal Opinion
American Refrigerator Transit Co. v. State Tax Commission
Oregon Tax Court
Decided September 26, 1963PublishedCited by 3 opinions
1Opinion of the Court
Peter M. Gunnar, Judge.
This is a suit for refund of corporate income taxes for the calendar years 1955 through 1960. The commission assessed the taxes, interest, and penalties upon its estimate of income and affirmed this assessment in its Opinion and Order numbered 1-62-25, which the plaintiff seeks to have set aside in this proceeding.
The facts of this case are stipulated. The plaintiff, American Refrigerator Transit Company (hereinafter referred to as “ART”), a New Jersey corporation, has its principal place of business in St. Louis, Missouri. It is not qualified to do business in Oregon,…
2Cases cited10 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- American Refrigerator Transit Co. v. State Tax CommissionOregon Supreme Court · 1964
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3Cited by3 opinions
- Briggs & Stratton Corp. v. CommissionOregon Tax Court · 1968
- Criv Investments, Inc. v. Department of RevenueOregon Tax Court · 1997
- Ann Sacks Tile Stone v. Dept. of Revenue, Tc 4879 (or.tax 11-29-2011)Oregon Tax Court · 2011