Oregon Tax Court December 8, 1995, TC 3779 (Healthguard Services, Inc. v. Department of Revenue)

CARL N. BYERS, Judge.

This matter is before the court on cross motions for partial summary judgment. The parties seek a determination as to whether Healthguard Services, Inc. (Health-guard) is exempt from corporate excise taxes. There is no dispute of material fact, and the court has considered the parties’ written memorandums and oral arguments.