OLYMPIA BREWING CO. v. DEPARTMENT OF REVENUE


511 P.2d 837 (1973)

OLYMPIA BREWING COMPANY, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided June 28, 1973.


Attorney(s) appearing for the Case

William H. Kinsey, Portland, argued the cause for appellant. With him on the briefs were Souther, Spaulding, Kinsey Williamson & Schwabe, Portland.

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Asst. Atty. Gen., Salem.

Before O'CONNELL, C.J., and McALLISTER, DENECKE, HOLMAN, HOWELL and BRYSON, JJ.


PER CURIAM.

This is an appeal by plaintiff taxpayer from a judgment of the Oregon Tax Court in favor of defendant Department of Revenue. 5 OTR 99 (1972).

Plaintiff is engaged in the business of selling beer in various states, including Oregon. The state of Oregon imposed upon plaintiff a tax under the Oregon Corporation Income Tax Law. Plaintiff contends that it is exempt under Public Law 86-272 (73 Stat. 555, 15 U.S.C. § 381 et seq.) on the ground that...

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