Miles Laboratories, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff, an Indiana corporation, appealed from the defendant’s Order No. 1-73-41, dated July 26, 1973, requiring additional taxes to be paid on account of income tax returns filed under OES chapter 317 for its tax years 1966, 1967 and 1968. The corporation sells its products (tangible personal property, consisting of ethical and proprietary drugs and clinical supplies) in a number of states, including Oregon and Washington. The plaintiff operates through several divisions, each of which is autonomous, with its own marketing management and responsibility, and…