Oregon Supreme Court January 29, 1998, OTC 3651; SC S42599 (Simpson Timber Co. v. Department of Revenue)

*378DURHAM, J.,

concurring.

I concur in the majority’s conclusion that the Tax Court correctly determined that the “delay compensation” that taxpayer received is business income under ORS 314.610(1). I write separately because the majority’s rationale does not respond completely to taxpayer’s arguments and misses taxpayer’s points in other important respects.