SIMPSON TIMBER COMPANY v. STATE TAX COMMISSION


443 P.2d 162 (1968)

SIMPSON TIMBER COMPANY, Appellant, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Oregon, In Banc.

Decided July 3, 1968.


Attorney(s) appearing for the Case

Jack B. Schwartz, Portland, for appellant. With him on the briefs were Sabin, Dafoe & Newcomb, and Carmie R. Dafoe, Jr., Portland.

Donald C. Seymour, Asst. Atty. Gen., Salem, for respondent. With him on the brief were Robert Y. Thornton, Atty. Gen., Salem, and John C. Mull, Asst. Atty. Gen., Salem.

Dean Ellis, Salem, William H. Hedlund, Frank H. Spears, and McColloch, Dezendorf & Spears, Portland, amici curiae.

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


McALLISTER, Justice.

The plaintiff, Simpson Timber Company, appeals from a declaratory judgment of the Oregon Tax Court requiring it to pay additional corporate excise taxes. The following statement of the rather complicated background is taken largely from the opinion of the Oregon Tax Court. 2 OTR 509 (1967).

M & M Woodworking Company, an Oregon corporation, paid under protest to Multnomah county certain personal...

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