EQUITABLE SAVINGS & LOAN ASS'N v. STATE TAX COM'N


444 P.2d 916 (1968)

EQUITABLE SAVINGS & LOAN ASSOCIATION, an Oregon Corporation, Respondent and Cross-Appellant, v. STATE TAX Commission, Appellant and Cross-Respondent.

Supreme Court of Oregon, In Banc.

Decided September 5, 1968.


Attorney(s) appearing for the Case

Gerald F. Bartz, Asst. Atty. Gen., Salem, argued the cause for appellant and cross-respondent. With him on the briefs were Robert Y. Thornton, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen., Salem.

William E. Love, Portland, argued the cause for respondent and cross-appellant. On the brief were John R. Faust, Jr., and Cake, Jaureguy, Hardy, Buttler & McEwen, Portland.

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL, GOODWIN, HOLMAN, and LANGTRY, JJ.


McALLISTER, Justice.

This appeal by the State Tax Commission from a decree of the Oregon Tax Court involves the right of the plaintiff to apportion its income between Oregon and other states in which it is engaged in business or carries on activity. The following statement of the controlling facts is taken almost verbatim from the opinion of the tax court, 3 OTR Adv Sh 9 (1967).

The plaintiff is a savings and loan association specializing in making improved...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases