1. Home
  2. Browse Decisions
  3. Or.
  4. 239 Or.
  5. 239 Or. 588 (1965)
 

GUY F. ATKINSON CO. v. TAX COMMISSION

239 Or. 588 (1965)

399 P.2d 166

GUY F. ATKINSON COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed February 17, 1965.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for the appellant. With him on the brief were Robert Y. Thornton, Attorney General, and Theodore W. de Looze, Assistant Attorney General, Salem.

John R. Hay, Portland, argued the cause for respondent. With him on the brief were Stanley C. Urbigkeit and Rockwood, Davies, Biggs, Strayer and Stoel, Portland.

Before PERRY, Presiding Justice, and SLOAN, O'CONNELL, GOODWIN, DENECKE, HOLMAN and LUSK, Justices.

AFFIRMED.

HOLMAN, J.

This is an appeal from a determination of the Tax Court that plaintiff was entitled to an offset against its corporate excise taxes in the years 1957 and 1958 for personal property taxes paid on specified types of its personal property located within the state, as provided by ORS 317.070 (2).

Subsection (2) of ORS 317.070 allows a personal property tax offset to corporations "primarily engaged in manufacturing, processing or assembling...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases