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OREGON PORTLAND CEMENT COMPANY v. DEPT. OF REVENUE

500 P.2d 1044 (1972)

OREGON PORTLAND CEMENT COMPANY, a Nevada Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided September 8, 1972.

Attorney(s) appearing for the Case

Maurice O. Georges, Portland, argued the cause for appellant. With him on the briefs were Miller, Anderson, Nash, Yerke & Wiener, Portland.

Ira W. Jones, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Glen V. Sorensen, Asst. Atty. Gen., Salem.

PER CURIAM.

Plaintiff claims that it is entitled to a reduction of its taxes on a part of its inventory, contending that the tax relief provisions of ORS 310.605-310.625 (since repealed) are applicable.

The Tax Court held that plaintiff's inventory did not fall within the definition of "inventory" under the statute and denied plaintiff's claim. 4 OTR Adv. Sh. 545 (1971).

We have reached the same conclusion...

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