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KAISER CEMENT AND GYPSUM CORP. v. STATE TAX COM'N.

443 P.2d 233 (1968)

KAISER CEMENT AND GYPSUM CORPORATION, Respondent, v. STATE TAX Commission, Appellant.

Supreme Court of Oregon, In Banc.

Decided June 26, 1968.

Attorney(s) appearing for the Case

Donald C. Seymour, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Atty. Gen., and Carlisle B. Roberts, Asst. Atty. Gen., Salem.

Dean Ellis, Salem, argued the cause for respondent. With him on the brief were William H. Hedlund, Frank H. Spears, and McColloch, Dezendorf & Spears, Portland.

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

McALLISTER, Justice.

This appeal by the State Tax Commission from a decree of the Oregon Tax Court, 2 OTR 480 (1966), involves the right of corporations primarily engaged in manufacturing to a personal property tax offset pursuant to ORS 317.070(2). More specifically, it involves the scope of our decision in Guy F. Atkinson Company v. State Tax Commission, 239 Or. 588, 399 P...

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