Opinion
No. OTC 3879; S44504.
Argued and submitted May 5, 1998.
Decided July 2, 1998.
On review from the Oregon Tax Court.
ARCO v. Dept. of Rev., 14 OTR 212 (1997).
Henry C. Breithaupt of Stoel Rives LLP, Portland, argued the cause for Appellant. With him on the briefs was Robert T. Manicke, Portland.
Robert M. Atkinson, Assistant Attorney General, Salem, argued the cause for Respondent. With him on the briefs were Hardy Myers, Attorney General, and Michael D. Reynolds, Assistant Attorney General.
PER CURIAM
The judgment of the Oregon Tax Court is affirmed.
Taxpayer appeals from a judgment of the Oregon Tax Court that affirmed defendant's assessment of corporate excise taxes against taxpayer for the years 1985, 1987, and 1988. On de novo review, this court has considered each of taxpayer's legal contentions and concludes that none is well taken. An explanation of our reasons for reaching this conclusion would not benefit the public or the bar.
The judgment of the Oregon Tax Court is affirmed.