Reynolds Metals Co. v. Department of Revenue

477 P.2d 888 (1970)

REYNOLDS METALS COMPANY, Respondent and Cross-Appellant,

v.

DEPARTMENT OF REVENUE, State of Oregon, Appellant and Cross-Respondent.

Supreme Court of Oregon, In Banc.

Argued and Submitted September 11, 1970.

Decided December 16, 1970.

Rehearing Denied March 3, 1971.

Carl N. Byers, Sp. Asst. Atty. Gen., Salem, argued the cause for appellant and cross-respondent. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Asst. Atty. Gen., Salem.

Allan Hart, Portland, argued the cause for respondent and cross-appellant. With him on the briefs were Lindsay, Nahstoll,…