Title: ARCO v. Dept. of Rev.
Citation: N/A
Docket Number: S44504
State: Oregon
Issuer: Oregon Supreme Court
Date: May 21, 1998

FILED: MAY 21, 1998  

IN THE SUPREME COURT OF THE STATE OF OREGON

ATLANTIC RICHFIELD COMPANY, for
itself and on behalf of certain 
combined subsidiaries,

	Appellant,

	v.

DEPARTMENT OF REVENUE, State of
Oregon,

	Respondent.

(OTC 3879; S44504)

	On review from the Oregon Tax Court.*

	Argued and submitted May 5, 1998.

	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.  

	Before Carson, Chief Justice, and Gillette, Van Hoomissen,
Durham, and Leeson, Justices.**

	PER CURIAM

	The judgment of the Oregon Tax Court is affirmed.

*ARCO v. Dept. of Rev., 14 OTR 212 (1997).

**Kulongoski, J., did not participate in the consideration or
decision of this case.

	PER CURIAM.

	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.