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U.S. BANCORP v. DEPT. OF REV.

(OTC 4531; SC S51013).

103 P.3d 85 (2004)

337 Or. 625

U.S. BANCORP and Subsidiaries, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Oregon, En Banc.

Decided December 16, 2004.

Attorney(s) appearing for the Case

Jas. Jeffrey Adams, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Hardy Myers, Attorney General, Mary H. Williams, Solicitor General, and Robert B. Rocklin, Assistant Attorney General.

Bruce L. Campbell, of Miller Nash LLP, Portland, argued the cause for respondent. With him on the briefs was Ryan R. Nisle.

CARSON, C.J.

This dispute concerns the Oregon corporate excise tax liability of U.S. Bancorp (taxpayer) for tax years 1988 through 1992.1 The primary question before us is whether, during the tax years at issue, the Department of Revenue (department) had authority to require taxpayer to depart from the rule prescribing the standard apportionment formula for financial organizations governed under...

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