Legal Opinion
Cal-Roof Wholesale, Inc. v. State Tax Commission
Oregon Tax Court
Decided November 16, 1964PublishedCited by 5 opinions
1Opinion of the Court
Peter M. Gunnar, Judge.
This is a suit to set aside defendant’s Opinion and Order No. 1-64-4, assessing plaintiff additional corporate excise taxes for the years 1959, 1960, and 1961. The parties stipulated all facts in this court.
Plaintiff is an Oregon corporation with its only Oregon office located in Portland. In preparing its Oregon corporation excise tax returns plaintiff allocated a portion of its total income to business done in tbe State of Washington and excluded that portion of its income from income taxable by the State of Oregon. On September 30, 1963, the defendant issued its…
2Cases cited6 opinions
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- A. C. Dutton Lumber Corp. v. State Tax CommissionOregon Supreme Court · 1961
- American Refrigerator Transit Co. v. State Tax CommissionOregon Supreme Court · 1964
- John I. Haas, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Welch Holding Co. v. GallowayOregon Supreme Court · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Olympia Brewing Co. v. Department of RevenueOregon Tax Court · 1972
- Oregon Mutual Savings Bank v. State Tax CommissionOregon Tax Court · 1965
- Iron Fireman Manufacturing Co. v. State Tax CommissionOregon Tax Court · 1967
- Briggs & Stratton Corp. v. CommissionOregon Tax Court · 1968
- Chamberlin v. State Tax CommissionOregon Tax Court · 1965