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  5. 779 P.2d 1033 (1989)
 

PACIFIC FIRST FEDERAL v. DEPT. OF REV.

OTC 2719/SC S35789.

779 P.2d 1033 (1989)

308 Or. 332

PACIFIC FIRST FEDERAL Savings Bank, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided September 19, 1989.

Attorney(s) appearing for the Case

Robert C. Weaver, Jr., Portland, argued the cause for appellant. With him on the briefs were Jeffrey E. Boly, Frank X. Curci, and Garvey, Schubert & Barer, Portland.

Ted E. Barbera, Sr. Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

JONES, Justice.

The issue in this case is whether applying Oregon's Corporation Excise Tax to interest earned on federal obligations violates federal law. The Oregon Tax Court ruled that it does not. Pacific First Federal v. Dept. of Rev., 11 OTR 96, 1988 WL 105991 (1988). We affirm.

The facts are not disputed. Pacific First Federal Savings Bank (Pacific) is a federally chartered stock savings bank whose home office is in Tacoma, Washington. Since 1979...

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