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REYNOLDS METALS CO. v. STATE TAX COMMISSION

245 Or. 156 (1966)

421 P.2d 379

REYNOLDS METALS COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed December 14, 1966.

Attorney(s) appearing for the Case

Allan Hart, Portland, argued the cause for appellant. On the briefs were Hart, Veazie, Bischoff & Hanlon, Portland.

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

Before McALLISTER, Chief Justice, and PERRY, O'CONNELL, DENECKE and REDDING, Justices.

AFFIRMED.

DENECKE, J.

The issue is one of statutory construction. The defendant Commission assessed additional corporation excise taxes against the plaintiff taxpayer for the years 1954 and 1955.1 The taxpayer contends that the Commission is barred from making such assessments because they were not timely made. The Tax Court held for the Commission and the taxpayer appeals. 2 OTR Adv Sh 349 (1966).

In November of 1956 the...

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