Legal Opinion
Roy Mobile Homes, Inc. v. Department of Revenue
Oregon Tax Court
Decided March 16, 1977PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
This suit arises under the Oregon Corporation Excise Tax Law of 1929, ORS chapter 317 (1971 Replacement Part). The court’s jurisdiction is based upon defendant’s Order No. I 76-13, signed on March 17, 1976, affirming certain excise tax deficiencies asserted against the corporation for the fiscal years ending March 31, 1971, 1972, and 1973.
The legal question presented is whether plaintiff corporation, for the tax years in question, can require the defendant Department of Revenue to accept corporation excise tax returns consolidating the returns of plaintiff and its…
2Cases cited7 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Smith v. Columbia CountyOregon Supreme Court · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hahn v. Department of RevenueOregon Tax Court · 1981
- Bain v. Department of Revenue Oregon Aqua-Foods, Inc.Oregon Tax Court · 1981