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BURLINGTON NORTHERN, INC. v. DEPT. OF REVENUE

TC 1098, 1181; SC 26684.

635 P.2d 347 (1981)

291 Or. 729

BURLINGTON NORTHERN, INC., Oregon Trunk Railway, and Oregon Electric Railway Company, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided October 20, 1981.

Attorney(s) appearing for the Case

Roger J. Crosby, Seattle, Wash., argued the cause for appellants. With him on the briefs were Steven L. Wood, Seattle, Wash., and Delbert W. Johnson, Portland.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen., Salem.

PETERSON, Justice.

Burlington Northern operates a railroad in Oregon along the Columbia River between Portland and Astoria. Oregon Trunk Railway Company, a wholly-owned subsidiary of Burlington Northern, operates a railroad along the Deschutes River from the Columbia River into southern Oregon. Oregon Electric Railway Company, also a wholly-owned subsidiary of Burlington Northern, operates a railroad running through the Willamette Valley from Portland to Eugene. The...

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