Oregon Supreme Court September 18, 1968 (Iron Fireman Manufacturing Co. v. State Tax Commission)

McAllister, j.

The State Tax Commission appeals from a -decree of the Oregon Tax Court, 3 OTR Adv Sh 35 (1967), holding that plaintiff, Iron Fireman Manufacturing Company, was entitled to exclude from its income taxable in Oregon that portion of its income derived during 1960 and 1961 from business done within the state of Washington.