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WILLAMETTE INDUSTRIES v. DEPT. OF REV.

(OTC 3050; SC S46137).

15 P.3d 18 (2000)

331 Or. 311

WILLAMETTE INDUSTRIES, INC., & SUBSIDIARIES; and Willamette Industries, Inc., transferee of Bend Willamette Corporation, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided November 17, 2000.

Attorney(s) appearing for the Case

Philip N. Jones, Duffy, Kekel, Jones & Bernard, LLP, Portland, argued the cause for appellant. With him on the briefs was Peter J. Duffy, Portland.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the briefs was Hardy Myers, Attorney General.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS, Justices.

DURHAM, J.

Taxpayers appeal a judgment entered by the Oregon Tax Court after it concluded that taxpayers' royalty income attributable to out-of-state mineral rights was "business income." We have jurisdiction under ORS 305.445. Because taxpayers' complaint was filed in 1990, we review de novo, ORS 305.445 (1989), and taxpayers must prove their claims by a preponderance of the evidence. ORS 305.427; Delta Air Lines, Inc. v. Dept. of Rev.,

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