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SPERRY AND HUTCHINSON CO. v. DEPARTMENT OF REVENUE

527 P.2d 729 (1974)

THE SPERRY AND HUTCHINSON COMPANY, Respondent and Cross-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided November 5, 1974.

Attorney(s) appearing for the Case

Theodore W. deLooze, Chief Tax Counsel, Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Walter J. Apley, Asst. Atty. Gen., Salem.

Donald H. Burnett, Bullivant, Wright, Leedy, Johnson, Pendergrass & Hoffman, Portland, argued the cause and filed a brief for respondent and cross-appellant.

Before O'Connell, C.J., and McALLISTER, HOLMAN, TONGUE, HOWELL and SLOPER, JJ.

O'CONNELL, Chief Justice.

This is an appeal under ORS 305.425 from a decree of the Oregon Tax Court. Sperry & Hutchinson Co. v. Dept. of Rev., 5 OTR Adv.Sh. 301 (1973). The question presented is whether income received by plaintiff in the tax years 1961, 1963, 1964 and 1965 as interest on investment securities is apportionable in part to Oregon.

The Sperry & Hutchinson Company (S & H) is incorporated in...

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