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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.