DONALD M. DRAKE COMPANY v. DEPARTMENT OF REVENUE


500 P.2d 1041 (1972)

DONALD M. DRAKE COMPANY, an Oregon Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided September 8, 1972.


Attorney(s) appearing for the Case

Donald C. Seymour, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Asst. Atty. Gen., Salem.

Lee A. Hansen, Portland, argued the cause for respondent. With him on the brief were Jones, Brown, Hansen & Steenson, Portland.


HOWELL, Justice.

The Department of Revenue appeals from a decree of the Tax Court which allowed plaintiff a corporate excise tax refund for each of the tax years 1965, 1966, and 1967.

The plaintiff is a general construction contractor with its principal office located in Portland. During the tax years involved, plaintiff worked on projects in Washington, California, and Oregon. For some time prior to and during 1965...

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