BAKER PRODUCTION CREDIT ASSOCIATION v. DEPARTMENT OF REVENUE KLAMATH PRODUCTION CREDIT ASSOCIATION v. DEPARTMENT OF REVENUE TC 2333 TC 2334In the Oregon Tax Court. February 13, 1986. Taxation — Corporate business, earnings or receipts — Baddebt reserves 1. At time ORS 317.277 was enacted, many PCAs had reached the federally required minimum total reserve of […]