Legal Opinion
Caterpillar Tractor Co. v. Dept. of Revenue
Oregon Supreme Court
Decided October 21, 1980No. 1233 SC 26786PublishedCited by 4 opinions
1Opinion of the Court
618 P.2d 1261 (1980)
289 Or. 885
CATERPILLAR TRACTOR CO. and Towmotor Corporation, Appellants,
v.
DEPARTMENT OF REVENUE, State of Oregon, Respondent.
No. 1233; SC 26786.
Supreme Court of Oregon.
Argued and Submitted September 10, 1980.
Decided October 21, 1980.
Margaret M. Baumgardner, Portland, argued the cause for appellants. With her on the briefs was John R. Hay, Portland.
Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen., Salem.
Before DENECKE, C.J., and TONGUE, HOWELL, LENT, LINDE and TANZER, JJ.
TANZER, Judge.
This case…
2Cases cited5 opinions
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
- Zale-Salem, Inc. v. State Tax Commission Zale-Portland, Inc.Oregon Supreme Court · 1964
- Joslin Dry Goods Co. v. DolanSupreme Court of Colorado · 1980
- Caterpillar Tractor Co. v. Department of RevenueOregon Supreme Court · 1980
3Cited by4 opinions
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- Tektronix, Inc. v. Department of RevenueOregon Tax Court · 1988