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KELLOGG SALES CO. v. DEPT. OF REV.

TC 2533; SC S34845.

766 P.2d 1029 (1988)

307 Or. 278

KELLOGG SALES COMPANY, Mrs. Smith's Frozen Foods Company, and Fearn International, Inc., Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided December 30, 1988.

Attorney(s) appearing for the Case

James N. Gardner, Lindsay, Hart, Neil & Weigler, Portland, argued the cause and filed briefs for appellants.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before PETERSON, C.J., and LINDE, CAMPBELL, CARSON, JONES and GILLETTE, JJ., and VAN HOOMISSEN, J. Pro Tem.

LINDE, Justice.

Taxpayers appeal a decision of the Oregon Tax Court sustaining assessments of Oregon corporation excise taxes and Multnomah County Business Income Taxes for the years 1974 to 1981. The disagreement concerns the meaning of the phrase "Oregon portion of company net income" in a 1962 agreement settling a dispute between Kellogg Sales Company (KSC) and defendant's predecessor, the Oregon State Tax Commission, over the apportionment of KSC income to Oregon...

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