Herff Jones Co. v. State Tax Commission

This is an appeal from a judgment of the Oregon Tax Court sustaining a finding of the defendant Tax Commission that plaintiff, a foreign corporation, must pay corporate income tax for the years 1959, 1960 and 1961 on that part of its income earned in Oregon. Herff Jones Co. v. State Tax Com., 2 OTR 207.

The applicable Oregon statute is ORS 318.020, which reads as follows:

“(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate of eight percent upon its net income derived from sources within this state after August 3,1955, other than income for which the…