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PACIFIC FIRST FEDERAL, ETC. v. DEPT., ETC.

TC 1359; SC 27631.

645 P.2d 27 (1982)

293 Or. 138

PACIFIC FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided May 19, 1982.

Attorney(s) appearing for the Case

Theodore W. de Looze, Chief Counsel, Tax Division, Salem, argued the cause for appellant. With him on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

Jeffrey E. Boly, Portland, argued the cause and filed the brief for respondent.

William D. Dexter, Gen. Counsel, Tumwater, Wash., filed the brief amicus curiae and argued the cause on rebuttal for Multistate Tax Commission.

Before DENECKE, C.J., and LENT, LINDE, PETERSON, TANZER and CAMPBELL, JJ.

DENECKE, Chief Justice.

The Oregon Department of Revenue seeks to have held unconstitutional an Act of Congress exempting the plaintiff taxpayer and other similar concerns from any "doing business" state tax, which would include the Oregon corporate excise tax. The Department contends the Act is beyond the powers granted to Congress.

The taxpayer is a savings and loan association chartered under the federal Home Owners' Loan Act of 1933 (12 U.S.C. § 1464...

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