Oregon Tax Court November 16, 1964 (Cal-Roof Wholesale, Inc. v. State Tax Commission)

lead-opinion

Peter M. Gunnar, Judge.

This is a suit to set aside defendant’s Opinion and Order No. 1-64-4, assessing plaintiff additional corporate excise taxes for the years 1959, 1960, and 1961. The parties stipulated all facts in this court.

Plaintiff is an Oregon corporation with its only Oregon office located in Portland.