American Refrigerator Transit Co. v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “[t]o establish nexus it is necessary to show that the taxpayer has, in the conduct of his business, taken advantage of the economy of the taxing state to produce the income which is subject to tax”
• observing “nexus exists whenever the corporation takes advantage of the economic milieu within the state to realize a profit”
• income earned from leasing refrigerator cars, in which goods were shipped into and out of Oregon, was subject to tax
• appealed from Amer. Refrig. Trans. Co. v. Commission, 1 OTR 429 (1963).” Cite as 22 OTR 28 (2015) 41 Ann Sacks, 20 OTR at 380-81 (2011
• appealed from Amer. Refrig. Trans. Co. v. Commission , 1 OTR 429 (1963). 3 There is no question that Kohler engaged in transactions in Oregon and therefore comes within the ORS 317.010 (4
• “Nexus may be found even where neither property nor personnel of the taxpayer is employed within the taxing state if it can be said that the state substantially contributes to the production of the taxpayer’s income.”

Source: CourtListener parenthetical corpus (CC0).