Legal Opinion
Fisher Broadcasting, Inc. v. Department of Revenue
Oregon Tax Court
Decided February 7, 1994No. TC 3290PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals defendant’s assessments of additional excise tax and Multnomah County business income tax for 1983 and 1984. The assessments were based on defendant’s finding that plaintiff was a unitary business and required to report its income on an apportionment basis. Plaintiff claims it is a public utility entitled to use a segregated method of reporting.
FACTS
Plaintiff is a Washington corporation with headquarters in Seattle. Plaintiff began operation in 1926 as Fisher’s Blend Station, Inc., organized to operate KOMO radio station in Seattle. In 1953, plaintiff…
2Cases cited5 opinions
- Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
- Twentieth Century-Fox Film Corp. v. Department of RevenueOregon Supreme Court · 1985
- Mittleman v. State Tax CommissionOregon Tax Court · 1965
- Lincoln County v. Department of RevenueOregon Tax Court · 1988
- Pp L v. Dept. of Rev.Oregon Tax Court · 1987
3Cited by3 opinions
- Fisher Broadcasting, Inc. v. Department of RevenueOregon Supreme Court · 1995
- U.S. Bancorp v. Dept. of Rev.Oregon Tax Court · 2007
- US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)Oregon Tax Court · 2007