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U.S. TOBACCO CO. v. TAX COM.

229 Or. 627 (1962)

368 P.2d 337

UNITED STATES TOBACCO COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed January 24, 1962.

Attorney(s) appearing for the Case

James P. Forsyth, Jr., Portland, argued the cause for appellant. With him on the briefs were Cabell, Medinger, Forsyth & Decker, Portland.

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief was Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

AFFIRMED.

WARNER, J.

This is an appeal from a proceeding in the circuit court for Multnomah county, there brought pursuant to ORS 314.460 by the plaintiff, United States Tobacco Company, for a review of a determination of the State Tax Commission sustaining additional assessments under the Corporation Income Tax Law of this state. (See ORS 318.0201 and 314.280.2) From a decree

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