Union Oil Co. of California v. State

OPINION

BURKE, Justice.

In this appeal we must determine whether the Department of Revenue (DOR) correctly denied Union Oil Company of California’s (hereinafter Union) request for a partial refund for tax years 1973 and 1974. Union calculates its tax liability using for-mulary apportionment instead of separate accounting. The DOR ruled Union’s claim barred by res judicata. The DOR, however, decided Union’s claim on the merits as well, ruling against Union's formulary accounting method. The superior court, sitting as an appellate court, affirmed the DOR’s ruling on the merits, but did not…