Oregon Tax Court March 31, 1986, TC 1994 TC 1995 (Pacific Coca-Cola Bottling Co. v. Department of Revenue)

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CARL N. BYERS, Judge.

These cases, which have been consolidated for trial, come before the court on defendant’s Motions for Summary Judgment. Defendant asserts that the same issues were previously litigated by the same parties and that there is no “genuine issue as to any material fact.” Defendant claims that the rules of res judicata and collateral estoppel entitle it to summary judgment.