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PACIFIC POWER & LIGHT CO. v. STATE TAX COM'N

437 P.2d 473 (1968)

PACIFIC POWER & LIGHT COMPANY, Successor in Interest to the California Oregon Power Company, Appellant, v. STATE TAX Commission, Respondent.

Supreme Court of Oregon. En Banc.

Decided February 14, 1968.

Attorney(s) appearing for the Case

Gerard K. Drummond, Portland, argued the cause for appellant. With him on the briefs were Rives & Rodgers, Portland.

Theodore W. deLooze, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Atty. Gen., and Donald C. Seymour, Asst. Atty. Gen., Salem.

Before PERRY, C.J., and SLOAN, O'CONNELL, GOODWIN, HOLMAN, LUSK and WOODRICH, JJ.

LUSK, Justice.

This is an appeal by Pacific Power & Light Company (PP&L) from a decree of the Tax Court affirming an order of the State Tax Commission which denied the corporation's claim for a refund of alleged overpayment of its 1961 corporate excise tax. 2 OTR 420.

PP&L is a Maine corporation which does business in Oregon and other states. It brought this proceeding as the successor in interest to California...

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