Equitable Sav. and Loan Ass'n v. Department of Revenue

Core Citations

APPLIES

• Equitable Sav. & Loan Ass'n v. State Tax Commission

DISTINGUISHES

• Commissioner of Internal Revenue v. Lincoln Savings and Loan Association

This document cites

• Oregon Caselaw - Equitable Sav. & Loan Ass'n v. State Tax Commission
• Federal Cases - FIRST FEDERAL S. & L. ASS'N OF ST. JOSEPH v. United States
• Federal Cases - Commissioner of Internal Revenue v. Lincoln Savings and Loan Association
• Oregon Caselaw - Hardwick v. Department of Revenue
• Federal Cases - Lincoln Savings and Loan Association v. CIR



See all quotations

• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - ORS 317.255 [Repealed]