JUNIPER UTILITY COMPANY v. DEPARTMENT OF REVENUE


558 P.2d 318 (1976)

276 Or. 1189

JUNIPER UTILITY COMPANY and Ward Corporation of Bend, an Oregon Corporation, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided December 30, 1976.


Attorney(s) appearing for the Case

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

James V. Hurley, Bend, argued the cause for respondents. With him on the brief were Neil R. Bryant and Gray, Fancher, Holmes & Hurley, Bend.

Before DENECKE, C.J., McALLISTER, O'CONNELL, HOLMAN, TONGUE, and HOWELL, JJ., and LENT, J. Pro Tem.


McALLISTER, Justice.

Although the facts in this case differ in some detail from the case of Brooks Resources Corporation v. Department of Revenue, decided this day, Or., 558 P.2d 312, we find that our holding in Brooks is dispositive of this case.

As in Brooks, there is no dispute about the basic facts. Various members of the Ward family own and plan to develop about 1,000 acres one mile south of Bend...

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