Legal Opinion
Smith Kline & French v. State Tax Commission
Oregon Tax Court
Decided April 24, 1964PublishedCited by 3 opinions
1Opinion of the Court
Peter M. Gunnar, Judge.
This is a suit to set aside defendant’s assessment of corporation income tax against plaintiff for the years 1955, 1956, 1957, and 1958 on the ground that Public Law 86-272 prohibits Oregon from imposing such tax on plaintiff.
FACTS
The parties stipulated that the material facts of the case are substantially as follows:
Plaintiff, a Pennsylvania corporation, has its principal office in Philadelphia. It manufactures and sells ethical pharmaceutical products in interstate commerce. In Oregon if has no office, no office equipment, no stock of goods, no telephone listing, no…
2Cases cited18 opinions
- Wickard v. FilburnSupreme Court of the United States · 1942
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Houston, East & West Texas Railway Co. v. United StatesSupreme Court of the United States · 1914
- Welton v. MissouriSupreme Court of the United States · 1876
- Freeman v. HewitSupreme Court of the United States · 1947
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Castle Sawmills, Inc. v. State Tax CommissionOregon Tax Court · 1964
- Iron Fireman Manufacturing Co. v. State Tax CommissionOregon Tax Court · 1967
- Briggs & Stratton Corp. v. CommissionOregon Tax Court · 1968