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BEALL PIPE & TANK CORPORATION v. STATE TAX COM'N

458 P.2d 420 (1969)

BEALL PIPE and TANK CORPORATION, an Oregon Corporation, Respondent, v. STATE TAX Commission, Appellant.

Supreme Court of Oregon, Department 1.

Argued and Submitted June 4, 1969.

Attorney(s) appearing for the Case

Donald C. Seymour, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen., Salem.

Eugene E. Feltz, Portland, argued the cause for respondent. With him on the brief were Casey, Palmer & Feltz, Portland.

Before McALLISTER, SLOAN, O'CONNELL, GOODWIN, and DENECKE, JJ.

PER CURIAM.

In a tax appeal seeking the proper balance between a state's power to tax and the federal constitution's prohibition against the taxation of "imports," the Tax Court rejected the Tax Commission's proposal that Oregon follow the "California" rule and adopted instead a formula that had found approval in Ohio and Colorado cases. Beall Pipe v. Commission, 3 OTR Adv.Sh. 247 (1968).

The Commission earlier had ruled that a pipe manufacturer's entire inventory...

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