GEORGIA-PACIFIC CORP. v. TAX COMM.


237 Or. 143 (1964)

390 P.2d 337

GEORGIA-PACIFIC CORPORATION v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed with instructions March 18, 1964.

Petition for amendment of opinion denied April 6, 1964.


Attorney(s) appearing for the Case

Richard Rink, Assistant Attorney General, Salem, argued the cause for appellants and cross-respondents. With him on the briefs was Robert Y. Thornton, Attorney General, Salem.

John B. Crowell, Jr., Portland, argued the cause and filed briefs for respondent and cross-appellant.

Before McALLISTER, Chief Justice, and ROSSMAN, PERRY, O'CONNELL, GOODWIN, DENECKE and LUSK, Justices.


REVERSED WITH INSTRUCTIONS.

GOODWIN, J.

The Oregon State Tax Commission appeals from a decree in the circuit court which reversed commission orders VL 59-110 and VL 61-360 and remanded the consolidated cases to the commission for further proceedings to determine the value of the taxpayer's sawmill property for the tax years 1957-1958 and 1958-1959.

There is also a cross appeal by the taxpayer. The taxpayer...

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