Multnomah Kennel Club v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appeals from defendant’s denial of a claim for exemption from the Multnomah County Business Income Tax (Multnomah County Ordinance No. 121, as amended by Ordinance No. 131) for the calendar years 1976 and 1977. In its Order No. MBI 80-1, dated November 6, 1980, defendant affirmed a disallowance of exemption from taxation made by the Audit Division of the Department of Revenue and denied a refund of taxes allegedly overpaid. There is no serious dispute as to the facts and the case, was submitted upon briefs.

Multnomah Kennel Club owns and operates a track…