TIFFANY-DAVIS DRUG CO. v. COMMISSION OREGON FOOD STORES, INC. v. COMMISSION In the Oregon Tax Court. December 27, 1968. Net loss carry-over — Statutory construction 1. The purpose of both ORS 317.297 and the 1939 federal statutes allowing a loss carry-over and carry-back is to overcome the sometimes harsh effect of taxing income strictly on […]
