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GEN. ELEC. CREDIT CORP. v. TAX COM.

231 Or. 570 (1962)

373 P.2d 974

GENERAL ELECTRIC CREDIT CORPORATION v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed August 14, 1962.

Attorney(s) appearing for the Case

Donald H. Burnett, Assistant Attorney General, Salem, argued the cause for appellants. With him on the brief were Robert Y. Thornton, Attorney General, John C. Mull, and Carlisle B. Roberts, Assistant Attorneys General, Salem.

Samuel B. Stewart, Portland, argued the cause and filed the brief for respondent.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

AFFIRMED.

ROSSMAN, J.

This is an appeal by the State Tax Commission from a decree of the circuit court which held invalid an excise tax assessed against the plaintiff under ORS 317.060. The tax was assessed pursuant to a belief that the plaintiff is a "financial corporation" within the contemplation of the section of our laws just cited and as a deficiency for the year 1957. From the assessment an unsuccessful appeal was taken to the State Tax Commission....

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