Legal Opinion
A. C. Dutton Lumber Corp. v. State Tax Commission
Oregon Supreme Court
Decided October 25, 1961PublishedCited by 27 opinions
1Opinion of the CourtWarner, J.
The plaintiff, A. C. Dutton Lumber Corporation, appealed to the circuit court for Multnomah county from a determination of the defendant Tax Commission that there was a deficiency in plaintiff’s 1958 Oregon corporation excise tax. The appeal was taken pursuant to ORS 314.460 and proceeds as a suit in equity. The Commission’s demurrer to the complaint for want of sufficient facts was overruled. Thereafter, the Commission filed its answer which was followed by plaintiff’s motion for judgment on the pleadings. From an order granting the motion, the Tax Commission brings this appeal.
Dutton is a…
2Cases cited28 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- 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
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
23 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Huckaba v. JohnsonOregon Supreme Court · 1978
- Mathias v. Department of RevenueOregon Supreme Court · 1991
- Equitable Savings & Loan Ass'n v. State Tax CommissionOregon Tax Court · 1967
- United States Tobacco Co. v. State Tax CommissionOregon Supreme Court · 1962
22 more not listed; retrieve them via the Exa API.