Legal Opinion
Coca Cola Co. v. Department of Revenue
Oregon Tax Court
Decided February 25, 1974PublishedCited by 4 opinions
1Opinion of the Court
Carlisle B. Eoberts, Judge.
The plaintiff corporation appeals from the Department of Eevenue’s Order No. 1-71-23, dated September 23, 1971, assessing additional corporation excise taxes for the years 1963, 1964, 1965 and 1966.
The facts, as stated in the department’s opinion and order, have been stipulated as follows: Taxpayer, a Delaware corporation with its principal office in Atlanta, Georgia, manufactures soft drink syrups for fountain and bottled use. The syrups are sold to wholesale druggists, to other independent wholesale dealers and to approximately 900 bottling plants throughout the…
2Cases cited42 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
37 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ash Grove Cement Co. v. Department of RevenueOregon Tax Court · 1977
- Multnomah County v. Department of RevenueOregon Tax Court · 1978
- Pacific Coca-Cola Bottling Co. v. Department of RevenueOregon Tax Court · 1986
- U. S. Bancorp v. Department of RevenueOregon Tax Court · 1983