IRON FIREMAN MANUFACTURING CO. v. STATE TAX COM'N


445 P.2d 126 (1968)

IRON FIREMAN MANUFACTURING COMPANY (ELECTRONIC SPECIALTY COMPANY), Respondent. v. STATE TAX Commission, Appellant.

Supreme Court of Oregon In Banc.

Decided September 18, 1968.


Attorney(s) appearing for the Case

Theodore W. de Looze, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Atty. Gen., and G.F. Bartz, Asst. Atty. Gen., Salem.

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

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL, GOODWIN, DENECKE and RODMAN, JJ.


McALLISTER, Justice.

The State Tax Commission appeals from a decree of the Oregon Tax Court, 3 OTR Adv.Sh. 35 (1967), holding that plaintiff, Iron Fireman Manufacturing Company, was entitled to exclude from its income taxable in Oregon that portion of its income derived during 1960 and 1961 from business done within the state of Washington.

The plaintiff Iron Fireman Manufacturing Company, now merged into Electronic...

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