Legal Opinion
Warm Springs Lumber Co. v. State Tax Commission
Oregon Supreme Court
Decided July 15, 1959PublishedCited by 13 opinions
1Opinion of the CourtLusk, J.
During the years involved in this case, the Corporation Excise Tax Law of 1929 (ORS eh 317) contained the following provision:
“Every mercantile, manufacturing and business corporation doing or authorized to do business within this state, except as provided in ORS 317.080 to 317.090, shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an excise tax according to or measured by its net income, to be computed in the manner provided by this chapter, at the rate of eight per cent.” ORS 317.070.
The exceptions stated in the section are not…
2Cases cited9 opinions
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Keyes v. CHAMBERSOregon Supreme Court · 1957
- Case v. ChambersOregon Supreme Court · 1957
- Philadelphia, Baltimore & Washington Railroad v. Mayor & Council of WilmingtonCourt of Chancery of Delaware · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Rohauer v. Killiam Shows, Inc.District Court, S.D. New York · 1974
- Shields v. Department of RevenueOregon Supreme Court · 1973
- Simpson Timber Co. v. State Tax CommissionOregon Supreme Court · 1968
- Seven-Up Bottling Co. of Salem, Inc. v. Department of RevenueOregon Tax Court · 1987
- Industrial Air Products Co. v. Department of RevenueOregon Supreme Court · 1971
8 more not listed; retrieve them via the Exa API.