Chamberlin v. State Tax Commission

Edward H. Howell, Judge.

This is a suit to set aside an order of the State Tax Connnission assessing additional corporate excise taxes against the plaintiff.

Plaintiff contends it is doing business out of the state of Oregon and should be allowed to allocate income as provided by ORS 314.280. ①

Plaintiff is the northwest distributor for a California corporation and sells and services tire retreading equipment. Plaintiff has representatives working in Oregon, Washington, Idaho and Montana. The salesmen solicit orders for the equipment, advise and assist in the installation, train the operators…