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PAC. SUPPLY COOP. v. STATE TAX COM.

224 Or. 556 (1960)

356 P.2d 939

PACIFIC SUPPLY COOPERATIVE v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed November 9, 1960.

Attorney(s) appearing for the Case

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Gerson F. Goldsmith, Portland, argued the cause for respondent. With him on the briefs were Goldsmith, Siegel & Goldsmith, Portland, and Cameron Sherwood, Walla Walla, Washington.

Before McALLISTER, Chief Justice, and ROSSMAN, PERRY, GOODWIN and KING, Justices.

AFFIRMED.

GOODWIN, 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.

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