Oregon Portland Cement Co. v. Department of Revenue
This text of 500 P.2d 1044 (Oregon Portland Cement Co. v. Department of Revenue) 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.
Opinion
Plaintiff claims that it is entitled to a reduction of its taxes on a part of its inventory, contending that the tax relief provisions of ORS 310.605-310.625 (since repealed) are applicable.
[618]*618The Tax Court held that plaintiff’s inventory did not fall within the definition of “inventory” under the statute and denied plaintiff’s claim. 4 OTB 545 (1971).
We have reached the same conclusion upon the same reasoning employed by the Tax Court and we therefore adopt the Tax Court’s opinion as our own.
Judgment affirmed.
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Cite This Page — Counsel Stack
500 P.2d 1044, 262 Or. 617, 1972 Ore. LEXIS 515, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oregon-portland-cement-co-v-department-of-revenue-or-1972.