COCA COLA CO. v. DEPT. OF REV., 5 OTR 405 (1974)

THE COCA COLA COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 25, 1974. U.S. Constitution — Extraterritorial taxation 1. Once a corporation is found to be doing business both within and without a state, general allegations of extraterritoriality are satisfied. U.S. Constitution — Due process clause — Taxation 2. Apportionment by formula […]

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