Pacific Power & Light Co. v. State Tax Commission

This is an appeal by Pacific Power & Light Company (PP&L) from a decree of the Tax Court affirming an order of the State Tax Commission which denied the corporation’s claim for a refund of alleged overpayment of its 1961 corporate excise tax. 2 OTR 420.

PP&L is a Maine corporation which does business in Oregon and other states. It brought this proceeding as the successor in interest to California Oregon Power Company (COPCo), a California corporation, which, up to June 21, 1961, was doing business in California and Oregon. On that date COPCo and PP&L merged and COPCo ceased to do business in…