Legal Opinion
Pacific Supply Cooperative v. State Tax Commission
Oregon Supreme Court
Decided November 9, 1960PublishedCited by 23 opinions
1Opinion of the CourtGoodwin, J.
The Oregon State Tax Commission appeals from a decree of the circuit court which held Pacific Supply Cooperative exempt from corporation excise taxes under ORS 317.080 (9).
Pacific sued for a refund of taxes paid for the years ending June 30, 1954, 1955, 1956, and 1957. The commission filed a demurrer, which was overruled. The commission having declined to plead further, decree was entered for Pacific.
Prior to the tax year ending June 30, 1954* Pacific had done business in Oregon since 1933 'as an exempt corporation under tax laws administered by both state and federal authorities. Pacific is…
2Cases cited9 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- State v. BurkeOregon Supreme Court · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- University of Oregon Co-Operative Store v. Department of RevenueOregon Supreme Court · 1975
- Belleville v. DavisOregon Supreme Court · 1972
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Redmond Ready-Mix, Inc. v. CoatsOregon Supreme Court · 1978
- Santiam Fish & Game Ass'n v. State Tax CommissionOregon Supreme Court · 1962
18 more not listed; retrieve them via the Exa API.