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ZALE-SALEM, INC. v. TAX COMM.

237 Or. 261 (1964)

391 P.2d 601

ZALE-SALEM, INC. v. STATE TAX COMMISSION ZALE-PORTLAND, INC. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed April 15, 1964.

Attorney(s) appearing for the Case

George W. Mead, Portland, argued the cause and filed briefs for appellants.

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General and Alfred B. Thomas, Assistant Attorney General, Salem.

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

AFFIRMED.

SLOAN, J.

The defendants, as the State Tax Commission, ordered the two plaintiff corporations to file tax returns for tax years ending in March of 1959 and 1960 on an apportionment basis as provided by ORS 314.280. Each of the plaintiff corporations filed an action in the circuit court for Marion county to challenge the commission's order. The trial court sustained the commission. Plaintiffs appeal. The cases were consolidated for trial and appeal...

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