Kaiser Cement & Gypsum Corp. v. State Tax Commission

McAllister, j.

This appeal by the State Tax Commission from a decree of the Oregon Tax Court, 2 OTR 480 (1966), involves the right of corporations primarily engaged in manufacturing.to a personal property tax offset pursuant to ORS 317.070 (2). More specifically, it involves the scope of .our decision in Guy F. Atkinson Company v. State Tax Commission, 239 Or 588, 399 P2d 166 (1965).

■The material facts as stated in appellant’s brief and accepted by respondent are simple." The plaintiff is a California corporation, primarily engaged in manufacturing and processing materials into finished…