PER CURIAM
The judgment of the Oregon Tax Court is affirmed.
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.