· 3/11/1976
Miles Laboratories, Inc. v. Department of Revenue
Citations
- 546 P.2d 1081
- 274 Or. 395
- 1976 Ore. LEXIS 884
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- denying § 381 immunity where salespeople maintained stock to replace damaged merchandise, serviced accounts, and arranged advertising displays
- denying § 381 immunity where salespeople maintained stock to replace damaged merchandise, serviced accounts, and arranged advertising displays
- setting up counter displays, etc., not “solicitation”; particularly noteworthy because Oregon’s tax scheme allowed domestic taxpayers to escape from taxation of income earned out of state in states where it failed the § 381 test
- setting up counter displays, etc., not \solicitation\; particularly noteworthy because Oregon's tax scheme allowed domestic taxpayers to escape from taxation of income earned out of state in states where it failed the § 381 test
Source: CourtListener parenthetical corpus (CC0).
Judges: O'Connell, McAllister, Denecke, Holman, Howell, Bryson
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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