Oregon Portland Cement Co. v. Department of Revenue

Oregon Supreme Court

Oregon Portland Cement Co. v. Department of Revenue

500 P.2d 1044, 262 Or. 617, 1972 Ore. LEXIS 515

Oregon Supreme Court·Decided September 8, 1972·Published·Cited by 1 cases

Opinion

PER CURIAM.

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of its taxes on a part of its inventory, contending that the tax relief provisions of ORS 310.605-310.625 (since repealed) are applicable.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] The 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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PER CURIAM.

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of its taxes on a part of its inventory, contending that the tax relief provisions of ORS 310.605-310.625 (since repealed) are applicable.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] The 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.

Oregon Portland Cement Co. v. Department of Revenue, 500 P.2d 1044, 262 Or. 617, 1972 Ore. LEXIS 515 (Or. 1972).

Pincite

500 P.2d 1044 (Oregon Portland Cement Co. v. Department of Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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