Legal Opinion
Southern Pacific Transportation Co. v. Department of Revenue
Oregon Supreme Court
Decided February 3, 1987No. TC 1093, 1189, 1282, 1362; SC S32370, S32371, S32372, S32373PublishedCited by 1 opinion
1Opinion of the CourtLent, J.
In these consolidated actions, Southern Pacific Transportation Company (Southern Pacific) challenges the Department of Revenue’s (the Department) assessments of Southern Pacific’s Oregon property for the years 1976-79. We held in a previous decision in this case that the property of Southern Pacific’s subsidiary, St. Louis & Southwestern Railroad (also known as, and hereinafter denominated, Cotton-belt), was included in Southern Pacific’s property for the purpose of the unit valuation method employed by the Department to make these assessments. Southern Pacific Trans. Co. v. Dept. of Rev.,…
2Cases cited11 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- R. J. Reynolds Tobacco Co. v. Durham CountySupreme Court of the United States · 1986
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3Cited by1 opinion
- Alaska Airlines, Inc. v. Deparment of RevenueOregon Supreme Court · 1989