HAMILTON MANAGEMENT CORP. v. STATE TAX COM'N


457 P.2d 486 (1969)

HAMILTON MANAGEMENT CORPORATION, a Delaware Corporation, Respondent, v. STATE TAX Commission, Appellant.

Supreme Court of Oregon. In Banc.

Decided July 16, 1969.


Attorney(s) appearing for the Case

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

Fred E. Neef, Denver, Colo., argued the cause for respondent. With him on the brief were Ralph H. Schlegel and Brown, Schlegel, Bennett, & Milbank, Salem, and Glen B. Clark, Jr. and Neef, Swanson & Myer, Denver, Colo.

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


O'CONNELL, Justice.

This is a suit to require the defendant commission to refund corporate excise taxes for the fiscal years 1962, 1963 and 1964. Defendant appeals from a decree of the Tax Court granting the relief sought by plaintiff. The facts are as follows:1

"The plaintiff, Hamilton Management Corporation is incorporated under the laws of Delaware, with its principal office in Denver, Colorado, and is qualified to do business...

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