BALDWIN, J.
Appellant AT & T (together with its includible subsidiaries) appeals a Tax Court judgment that denied AT & T's claim for a refund of a portion of the Oregon corporate excise taxes it paid for tax years 1996 through 1999. AT&T Corp. v. Dept. of Rev., 20 OTR 299 (2011) (Tax Court's opinion). The dispute concerns AT ...
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