Legal Opinion
Briggs & Stratton Corp. v. Commission
Oregon Tax Court
Decided February 2, 1968PublishedCited by 1 opinion
1Opinion of the Court
Edward H. Howell, Judge.
Plaintiff filed this suit to set aside the tax commission’s order denying plaintiff’s claim for a refund of corporate income taxes for 1963 and 1964.
Plaintiff, a Delaware corporation, with its principal office in Milwaukee, Wisconsin, is not licensed to do business in Oregon. Plaintiff’s main business is the manufacturing of gasoline engines. The orders are accepted in Wisconsin and the merchandise shipped to Oregon from the manufacturing plant in Milwaukee.
The first question is whether the net income derived by plaintiff from the sale of its products in Oregon is…
2Cases cited15 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
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Philip Morris, Inc. v. Department of RevenueOregon Tax Court · 1990