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CAPITAL ONE AUTO FINANCE INC. v. DOR

(TC 5197) (SC S064803).

423 P.3d 80 (2018)

363 Or. 441

CAPITAL ONE AUTO FINANCE INC., Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

August 9, 2018.

Attorney(s) appearing for the Case

Julia E. Markley , Perkins Coie, LLP, Portland, argued the cause and filed the briefs for appellant. Also on the briefs were Courtney R. Peck and Gregg Barton.

Melisse S. Cunningham , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. Also on the brief were Ellen F. Rosenblum , Attorney General; Benjamin Gutman , Solicitor General; and Darren Weirnick and Peenesh H. Shah , Assistant Attorneys General.

Capital One Auto Finance, Inc. (taxpayer) filed consolidated Oregon corporate excise tax returns as part of a group that included two corporate affiliates. Taxpayer disputed the Department of Revenue's contention that it owed additional taxes and filed an action in the Tax Court. The ultimate issue in this case is whether taxpayer's...

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