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INDUSTRIAL AIR PROD. CO. v. TAX COMM.

236 Or. 338 (1964)

388 P.2d 470

INDUSTRIAL AIR PRODUCTS COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed January 22, 1964.

Attorney(s) appearing for the Case

John C. Mull, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Donald H. Burnett, Assistant Attorney General, and Robert Y. Thornton, Attorney General, Salem.

Randall S. Jones and L. James Bergmann, Portland, argued the cause for respondent. On the brief was L. James Bergmann.

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

AFFIRMED.

GOODWIN, J.

The Oregon State Tax Commission appeals from a decree in the circuit court which declared void a deficiency assessment against Industrial Air Products Co., an Oregon corporation, for the tax year ending January 31, 1956.

The case concerns the corporate-excise-tax consequences of a number of intercorporate transactions. We shall set out the facts substantially as they were found by the trial court:

In 1948, five brothers...

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