REYNOLDS METALS COMPANY v. DEPARTMENT OF REVENUE


481 P.2d 352 (1971)

REYNOLDS METALS COMPANY, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided March 3, 1971.


Attorney(s) appearing for the Case

Carl N. Byers, Sp. Asst. Atty. Gen., Lee Johnson, Atty. Gen., and Theodore W. de Looze, Asst. Atty. Gen., Salem, for the petition.

Allan Hart and Lindsay, Nahstoll, Hart, Duncan, Dafoe & Krause, Portland, contra.


On Appellant's Petition for Rehearing Filed January 11, 1971.

DENECKE, Justice.

The Department of Revenue filed a petition for rehearing contending, among other things, that Mr. Vaughan erred in his computations of the decrease in value due to functional obsolescence. One claimed error was that "he used the total annual book depreciation [of a new technologically modern plant] as an offset against the annual excess operating costs [of the present plant...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases