MILES LABORATORIES, INC. v. DEPARTMENT OF REVENUE


546 P.2d 1081 (1976)

MILES LABORATORIES, INC., an Indiana Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided March 11, 1976.


Attorney(s) appearing for the Case

Ira W. Jones, Sr. Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

Thomas S. Moore, Portland, argued the cause for respondent. With him on the brief were Morrison, Dunn, Cohen, Miller & Carney, Portland.

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


BRYSON, Justice.

Defendant appeals from a decree of the Tax Court allowing plaintiff, a foreign corporation, to exclude income attributable to its business activity in the state of Washington from Oregon taxable income for the years 1966 through 1968. Miles Laboratories v. Dept. of Rev., 6 OTR 82 (1975).

The issue is whether a portion of plaintiff's income would be taxable by the state of Washington, on the portion of its income derived from its Washington...

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