ROSEBURG LUMBER CO. v. STATE TAX COMMISSION


463 P.2d 590 (1970)

ROSEBURG LUMBER CO., a Corporation, Respondent, v. STATE TAX COMMISSION of the State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided January 14, 1970.


Attorney(s) appearing for the Case

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

Donald A. Dole, Roseburg, argued the cause for respondent. With him on the brief were Michael O. Whitty, Long, Neuner, Dole & Caley, Roseburg.

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


SLOAN, Justice.

Plaintiff imports hardwood veneer for manufacture into plywood at its Roseburg plant. Plaintiff's process of importation, storage and use is substantially the same as that involved in Beall Pipe and Tank Corp. v. State Tax Commission, 1969, Or., 458 P.2d 420. The legal problems in this case are almost identical to those in Beall. Our decision in Beall adopted the opinion of the tax court at 3 OTR Adv...

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