Legal Opinion
Zale-Salem, Inc. v. State Tax Commission Zale-Portland, Inc.
Oregon Supreme Court
Decided April 15, 1964PublishedCited by 18 opinions
1Opinion of the CourtSloan, J.
The defendants, as the State Tax Commission, ordered the two plaintiff corporations to file tax returns for tax years ending in March of 1959 and 1960 on an apportionment basis as provided by ORS 314.280. Each of the plaintiff corporations filed an action in the circuit court for Marion county to challenge the commission’s order. The trial court sustained the commission. Plaintiffs appeal. The cases were consolidated for trial and appeal.
Each plaintiff is a separate corporation. Each is a wholly owned subsidiary of Zale Jewelry Company, a Texas corporation. Each plaintiff owns and operates a…
2Cases cited4 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Consolidated Freightways, Inc. v. State Tax CommissionOregon Supreme Court · 1962
3Cited by18 opinions
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Montana Department of Revenue v. American Smelting & Refining Co.Montana Supreme Court · 1977
- Media General Communications, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2010
- Joslin Dry Goods Co. v. DolanSupreme Court of Colorado · 1980
13 more not listed; retrieve them via the Exa API.