Rhoady R. LEE and Jeanne M. Lee v. DEPARTMENT OF REVENUE. TC 3909.In the Oregon Tax Court. Decided May 14, 1998. INCOME TAXATION — APPORTIONMENT 1. A partnership engaged in a single interstate business must apportion its income under ORS 314.615 (1991). INCOME TAXATION — UNITARY BUSINESS 2. A functionally integrated entity that has centralized […]