Legal Opinion
Corbett Investment Co. v. State Tax Commission
Oregon Supreme Court
Decided April 22, 1947PublishedCited by 16 opinions
1Opinion of the CourtBelt, J.
This is an appeal from a decree of the circuit court setting aside and reversing an order of the State Tax Commission assessing a corporation excise tax against the plaintiff company for the calendar year 1944. Demurrer to the complaint was overruled and, upon refusal of the Tax Commission further to plead, a decree was entered declaring the tax void and enjoining the collection thereof. From this decree, the Commission appeals.
The Corbett Investment Company, a corporation, asserts that it is exempt from payment of the excise tax for the reason that over 95% of its gross receipts for 1944 was…
2Cases cited9 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Burnet v. LoganSupreme Court of the United States · 1931
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
- Trotter v. TennesseeSupreme Court of the United States · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Johnson v. Star MacHinery CompanyOregon Supreme Court · 1974
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
- Roy L. Houck & Sons v. State Tax CommissionOregon Supreme Court · 1961
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
11 more not listed; retrieve them via the Exa API.