Hanna Mining Co. v. State Tax Commission

Oregon Supreme Court

Hanna Mining Co. v. State Tax Commission

430 P.2d 563, 247 Or. 389

CourtOregon Supreme Court

DecidedJuly 31, 1967

StatusPublished

Cited by1 cases

This text of 430 P.2d 563 (Hanna Mining Co. v. State Tax Commission) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hanna Mining Co. v. State Tax Commission, 430 P.2d 563, 247 Or. 389 (Or. 1967).

Pincite

Opinion

PERRY, C. J.

This is an appeal by the State Tax Commission from a judgment of the Oregon Tax Court, sustaining plaintiff’s claim to a deduction for percentage depletion under the Oregon Corporate Excise Tax Law, and more specifically ORS 317.290. Hanna Mining Co. v. State Tax Commission, 2 OTC Adv Sh 379.

The case was tried on an agreed stipulation of facts.

We affirm the decree of the Oregon Tax Court and adopt its opinion.

Affirmed.

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