COCA COLA COMPANY v. DEPARTMENT OF REVENUE


533 P.2d 788 (1975)

The COCA COLA COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided April 1, 1975.


Attorney(s) appearing for the Case

Joel Kuntz, Portland, and John R. Hay, Portland, argued the cause for appellant. With Mr. Hay on the briefs were Davies, Biggs, Strayer, Stoel & Boley, Portland.

Theodore W. deLooze, Chief Tax Counsel, Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Walter J. Apley and James D. Manary, Asst. Attys. Gen., Salem.

Before O'CONNELL, C.J., and HOLMAN, TONGUE, HOWELL, BRYSON and SLOPER, JJ.


HOWELL, Justice.

This is a tax case involving the determination of the Oregon corporate excise tax liability of the Coca Cola Company doing business throughout the United States, and its wholly owned subsidiary, Pacific Coca Cola Bottling Company, doing business in Oregon and Washington. Specifically, plaintiff seeks to reverse the decision of the Department of Revenue to assess additional taxes for the years 1963, 1964, 1965, and 1966. The Oregon Tax Court affirmed...

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