CAL-ROOF WHOLESALE v. TAX COM.


242 Or. 435 (1966)

410 P.2d 233

CAL-ROOF WHOLESALE, INC. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed January 26, 1966.


Attorney(s) appearing for the Case

Theodore W. deLooze, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Attorney General, and Gerald F. Bartz, Assistant Attorney General, Salem.

Thomas S. Moore, Portland, argued the cause for respondent. With him on the brief were Maguire, Shields, Morrison, Bailey & Kester, Portland.

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


AFFIRMED.

SCHWAB, J. (Pro Tempore).

The Oregon State Tax Commission appeals from a decree of the Oregon Tax Court, 2 OTR Adv Sh 55, setting aside assessments of additional corporation excise taxes made by the State Tax Commission against Cal-Roof Wholesale, Inc., an Oregon corporation, for the tax years 1959, 1960 and 1961.

The question may be stated: Does the taxpayer, an Oregon corporation engaged in certain limited activities in the state of Washington...

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