HERFF JONES CO. v. STATE TAX COM.


247 Or. 404 (1967)

430 P.2d 998

HERFF JONES COMPANY, Appellant, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Oregon.

Affirmed August 23, 1967.


Attorney(s) appearing for the Case

John R. Hay, Portland, argued the cause for appellant. With him on the brief were Davies, Biggs, Strayer, Stoel and Boley, Portland, and Claude M. Warren, Goodrich & Warren, Indianapolis, Indiana.

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, and Donald C. Seymour, Assistant Attorney General, Salem.

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


AFFIRMED.

PERRY, C.J.

This is an appeal from a judgment of the Oregon Tax Court sustaining a finding of the defendant Tax Commission that plaintiff, a foreign corporation, must pay corporate income tax for the years 1959, 1960 and 1961 on that part of its income earned in Oregon. Herff Jones Co. v. State Tax Com., 2 OTR 207.

The applicable Oregon statute is ORS 318.020, which reads as follows:

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