The Alpha Corp. v. Multnomah Co.

In this action, plaintiff corporation seeks to recover of defendant the amount of certain personal property taxes paid by it for the years 1935-1945, inclusive.

The amended complaint alleges as follows: Plaintiff is a Washington corporation, qualified to do and, during the years 1935-1945, doing intrastate business in Oregon. Pacific Savings & Loan Association was a Washington corporation, incorporated as a savings and loan association. Section 5 of the Home Owner’s Loan Act of 1933 authorized the conversion of state savings and loan associations into federal savings and loan associations.…