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TWENTIETH CENTURY-FOX v. DEPT. OF REVENUE

TC No. 1987; SC S30701.

700 P.2d 1035 (1985)

299 Or. 220

TWENTIETH CENTURY-FOX Film Corporation, a Delaware Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided June 4, 1985.

Attorney(s) appearing for the Case

Elizabeth S. Stockdale, Asst. Atty. Gen., Salem, argued the cause for appellant. With her on brief was Dave Frohnmayer, Atty. Gen., Salem.

Maurice O. Georges, Portland, argued the cause for respondent. With him on brief were David C. Culpepper and Miller, Nash, Wiener, Hager & Carlson, Portland.

John K. Van de Kamp, Atty. Gen. of the State of Cal., Edward P. Hollingshead, Deputy Atty. Gen., and Charles C. Kobayashi, Deputy Atty. Gen., Sacramento, Cal., filed a brief amicus curiae on behalf of Franchise Tax Bd. of the State of Cal.

Eugene F. Corrigan, Gen. Counsel, Alan H. Friedman, Asst. Gen. Counsel, Multistate Tax Com'n, Boulder, Colo., and Carl N. Byers, Salem, filed a brief amicus curiae on behalf of Multistate Tax Com'n.

ROBERTS, Justice.

The Department of Revenue (department) appeals the decision of the Tax Court in favor of Twentieth Century Fox (taxpayer). There is one dispositive issue: whether the department proved that the statutory three-factor apportionment formula used to apportion income to Oregon for purposes of corporate excise taxation did not fairly represent the extent of taxpayer's business activity in this state thus permitting...

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