DEPT. OF REV. v. UNIVERSAL FOODS CORP.

OTC 2944, 2945, SC S37911.

815 P.2d 1237 (1991)

311 Or. 537

DEPARTMENT OF REVENUE STATE OF OREGON, Respondent, v. UNIVERSAL FOODS CORPORATION, Appellant. Department of Revenue State of Oregon, Respondent, v. Universal Frozen Foods Co., Appellant.

Supreme Court of Oregon, In Banc.

Decided July 25, 1991.


Attorney(s) appearing for the Case

Richard W. Miller, Portland, argued the cause for appellants. With him on the brief were Duffy, Kekel, Jensen and Bernard, John Paul Graff and Katherine H. O'Neil, Portland.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondents. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


FADELEY, Justice.

Two corporations appeal a tax court decision enforcing a Department of Revenue subpoena against them. The department requested information concerning the purchase price of potato processing plants that the defendant corporations had acquired in Washington and Idaho. The department also sought data — on those plants and a third potato plant in Minnesota — otherwise related to establishing valuation. Defendants, a parent corporation and...

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