UNIVERSITY OF OREGON CO-OP. ST. v. STATE DEPT. OF REV.


542 P.2d 900 (1975)

UNIVERSITY OF OREGON CO-OPERATIVE STORE (NON PROFIT), Appellant, v. STATE of Oregon, Department of Revenue, Respondent.

Supreme Court of Oregon.

Decided November 20, 1975.


Attorney(s) appearing for the Case

James P. Harrang and John L. Franklin of Johnson, Johnson & Harrang, Eugene, argued the cause and filed briefs for appellant.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Lee Johnson, Atty. Gen.

Before McALLISTER, P.J., and DENECKE, HOLMAN, TONGUE, HOWELL and BRYSON, JJ.


McALLISTER, Justice.

The University of Oregon Co-Operative Store seeks exemption from corporate excise taxes payable to the State of Oregon under ORS Chapter 317 and a refund for taxes paid in tax years 1967, 1968 and 1969. The Co-Op bases its claim for exemption on ORS 317.080(4).1 A hearing was held before the Department of Revenue and the Co-Op's claim for exemption was denied.2 The Co-Op appealed to the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases