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U.P.R.R. CO. v. TAX COMMISSION

240 Or. 628 (1965)

402 P.2d 519

UNION PACIFIC RAILROAD COMPANY ET AL v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed June 3, 1965.

Petition for rehearing denied June 29, 1965.

Attorney(s) appearing for the Case

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

Samuel B. Stewart, Portland, argued the cause for respondents. With him on the briefs were Randall B. Kester, John R. Hay, Edward L. Epstein, and Rockwood, Davies, Biggs, Strayer and Stoel, Portland.

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

REVERSED.

GOODWIN, J.

The Tax Commission appeals from a decision of the Tax Court which construed ORS 317.074 as applied to the tax years 1956, 1957, and 1958 and granted refunds to a group of similarly situated railroads. The several cases are consolidated here as they were below. The Tax Court decision is reported in 1 OTR Adv Sh 527 (1964).

All the taxpayers were centrally assessed corporations engaged as common carriers in interstate and intrastate...

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