Simpson Timber Co. v. Department of Revenue

953 P.2d 366 (1998)

326 Or. 370

SIMPSON TIMBER COMPANY, Appellant,

v.

DEPARTMENT OF REVENUE, State of Oregon, Respondent.

OTC 3651; SC S42599.

Supreme Court of Oregon.

Argued and Submitted March 4, 1996.

Decided January 29, 1998.

Marc K. Sellers, of Schwabe, Williamson & Wyatt, Portland, argued the cause for appellant. With him on the briefs was Mildred J. Carmack.

James C. Wallace, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Theodore R. Kulongoski, Attorney General.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER and DURHAM, JJ.[**]

FADE…