Utah Construction & Mining Co. v. Commission

Edward H. Howell, Judge.

The commission issued a deficiency against the plaintiff’s corporate excise taxes for the fiscal years ending October 31, 1963, 1964 and 1965, and plaintiff appealed. The issue is whether plaintiff, a multi-state corporation, should report its Oregon income by using the segregated method of reporting or the apportionment method as the commission required.

During the tax years involved ORS 314.280(1) stated: ①

“Allocation of income and losses of corporation or nonresident individual from business within and without state. (1) If the gross income of a corporation or a…