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HINES LBR. CO. v. TAX COMM.

238 Or. 274 (1964)

393 P.2d 187

EDWARD HINES LUMBER CO. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed June 24, 1964.

Petition for rehearing denied September 9, 1964.

Attorney(s) appearing for the Case

Robert R. Carney and Ralph R. Bailey, Portland, argued the cause for appellant. With them on the brief were Thomas S. Moore and Maguire, Shields, Morrison, Bailey & Kester, Portland.

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Robert Y. Thornton, Attorney General, Salem.

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

AFFIRMED.

O'CONNELL, J.

This is a suit for a refund of corporate excise taxes for various years from 1950 to 1960. The Oregon Tax Court sustained a demurrer to plaintiff's complaint. Plaintiff appeals.

The sole issue is whether defendant has adopted the correct method of computing the corporate excise tax and the personal property tax offset with respect to plaintiff which derives its income from business carried on both within and outside the state...

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