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AMERICAN PORTABLE IRRIGATION CO. v. STATE TAX COM'N

464 P.2d 687 (1970)

AMERICAN PORTABLE IRRIGATION COMPANY, Respondent, v. STATE TAX Commission, Appellant.

Supreme Court of Oregon.

Decided February 4, 1970.

Attorney(s) appearing for the Case

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and Carl N. Byers, Asst. Atty. Gen., Salem.

Joe B. Richards, Eugene, argued the cause for respondent. On the brief were Luvaas, Cobb, Richards & Fraser, and Jerry W. Hendricks, Eugene.

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

SLOAN, Justice.

The following statement of the basic facts of this case is taken from appellant's brief:

"Irrigation Equipment Company, Inc., an Oregon corporation, was assessed certain personal property taxes on July 1, 1964. Plaintiff, a Delaware corporation, subsequently merged with Irrigation Equipment Company, Inc., the certificate of merger issuing by the Oregon Corporation Commissioner on September 25, 1964. In November 1964, plaintiff paid the personal...

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