Legal Opinion
United States Tobacco Co. v. State Tax Commission
Oregon Supreme Court
Decided January 24, 1962PublishedCited by 6 opinions
1Opinion of the CourtWarner, J.
This is an appeal from a proceeding in the circuit court for Multnomah county, there brought pursuant to ORS 314.460 by the plaintiff, United States Tobacco Company, for a review of a determination of the State Tax Commission sustaining additional assessments under the Corporation Income Tax Law of this state. (See ORS 318.020 ① and 314.280. ② ) From a decree affirming the order of the Commission, the Company appeals. •
The sole issue presented by the appeal is: Did plaintiff’s activities in Oregon constitute, within the meaning of the Dne Process Clause of the Fourteenth Amendment, a…
2Cases cited16 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
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
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3Cited by6 opinions
- State v. BirchfieldOregon Supreme Court · 2007
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Handlery v. Franchise Tax BoardCalifornia Court of Appeal · 1972
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Tax Court · 1964
- American Refrigerator Transit Co. v. State Tax CommissionOregon Tax Court · 1963
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