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CROCKER EQUIP. LEASING v. DEPT. OF REV.

OTC 2973; SC S38059.

838 P.2d 552 (1992)

314 Or. 122

CROCKER EQUIPMENT LEASING, INC., Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided August 20, 1992.

Attorney(s) appearing for the Case

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

Roy E. Crawford, of Brobeck, Phleger & Harrison, San Francisco, Cal., argued the cause for respondent. With him on the brief was Craig R. Berne, San Francisco, Cal.

GRABER, Justice.

The Department of Revenue (Department) appeals from a judgment of the Oregon Tax Court concerning Oregon corporate excise taxes owed by taxpayer Crocker Equipment Leasing, Inc. (CELI), a California corporation, for the years 1978 through 1980. CELI challenged the Department's assessment, contending that the formula that the Department used to apportion CELI's Oregon business income did not fairly represent the extent of its business activity in this...

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