ATLANTIC RICHFIELD CO. v. DEPT. OF REV.

TC 2001; SC S30995.

717 P.2d 613 (1986)

300 Or. 637

ATLANTIC RICHFIELD COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, In Banc.

Decided April 1, 1986.


Attorney(s) appearing for the Case

Henry C. Breithaupt, Portland, argued the cause for appellant. With him on the briefs were Robert S. Wiggins and Stoel, Rives, Boley, Fraser & Wyse, Portland.

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

Maurice O. Georges and John D. Burns of Miller, Nash, Wiener, Hager & Carlsen, Portland, and Paul K. Lester and William D. Peltz, Houston, Texas, filed brief for Shell Oil Co. as amicus curiae.


PETERSON, Chief Justice.

Taxpayer Atlantic Richfield Corporation is a Pennsylvania corporation with its principal place of business in California. It is qualified to do and does business in Oregon and elsewhere in the United States. For tax years 1973 through 1977, taxpayer filed Oregon corporate excise tax returns with the defendant Oregon Department of Revenue. Taxpayer reported its net income from business activity both within and without Oregon. The question in...

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