Georgia-Pacific Corp. v. State Tax Commission

We have carefully examined the record in this case and after full consideration, being of the opinion that the following written opinion of the trial court fully expresses our views, it is adopted as the opinion of this court:

“The Petitioners, Georgia-Pacific Corporation, and its' subsidiary, Coos Bay Timber Co., a corporation, were the owners of a sawmill and planing mill and a hardboard manufacturing plant in Bunker Hill, a sawmill in Millington, and a plywood plant and related facilities in Coquille, all in Coos County, Oregon, together with a timber supply to furnish said plants.

“The…