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IND. REFRIGERATION AND EQUIPMENT CO. v. TAX COM.

242 Or. 217 (1965)

408 P.2d 937

INDUSTRIAL REFRIGERATION AND EQUIPMENT CO. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Modified December 15, 1965.

Attorney(s) appearing for the Case

Donald C. Seymour, Assistant Attorney General, Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Randall S. Jones, Portland, argued the cause for respondent. On the brief were Garthe Brown and Robert G. Chidester, Portland.

Dean Ellis, Salem, argued the cause amicus curiae. With him on the brief were William H. Hedlund, Frank H. Spears, and McColloch, Dezendorf & Spears, Portland.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, GOODWIN, DENECKE, HOLMAN and SCHWAB, Justices.

MODIFIED.

HOLMAN, J.

Plaintiff was an Oregon corporation subject to the state's corporate excise tax. The defendant, State Tax Commission, assessed deficiencies against plaintiff for corporate excise taxes claimed to be due for the years 1959 and 1962. This suit was instituted by plaintiff in the Oregon Tax Court seeking a redetermination of the deficiencies so assessed. The Commission has appealed from a determination of the Tax Court that no deficiencies...

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