U.S. BANCORP and SUBSIDIARIES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4531In the Oregon Tax Court. September 19, 2001 Plaintiff appealed the assessment of additional corporate taxes for 1994 through 1992, attributable to the inclusion of intangible personal property in the property factor of its apportionment formula. Defendant argued that such an […]
