RAMSEY v. STATE TAX COMMISSION In the Oregon Tax Court. June 27, 1966. Installment sales — Election — Statutory requirements 1. A statute requiring the taxpayer to make an election whether to report the sale on the installment method in his “first return” refers to the original and not the amended return. ORS 316.190. Installment […]
Category: Oregon Tax Court Opinions
ASH GROVE CEMENT CO. v. DEPT. OF REV., 7 OTR 6 (1977)
ASH GROVE CEMENT COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 19, 1977. Taxation — Income taxes — Method of allocation of income 1. ORS 314.670 takes cognizance of the possibility of a failure of the generally applicable allocation and apportionment formulas fairly to represent the Oregon business activity of a multistate […]
HOFFMANN v. DESCHUTES COUNTY ASSESSOR, TC-MD 080200C (Or.Tax 6-5-2008)
RICHARD HOFFMANN and EVA HOFFMANN, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080200C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 5, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed the value of their home, identified in Defendant’s records as Account 109045, for the 2007-08 tax year. At the initial court proceeding, held April 14, […]
BUMA v. JACKSON COUNTY ASSESSOR, TC-MD 091432C (Or.Tax 2-19-2010)
JOHN BUMA, JR. and SHARON BUMA, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 091432C.In the Oregon Tax Court, Magistrate Division, Property Tax. February 19, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed to this court seeking farm use special assessment from 1994 to 2009. Defendant granted farm use special assessment for the 2009-10 tax year, but […]
COLLIER v. CITY OF SHADY COVE, 14 OTR 355 (1998)
James C. COLLIER et al, v. CITY OF SHADY COVE, a municipal corporation of the State of Oregon TC 4216In the Oregon Tax Court. August 6, 1998 Local Budget Law — Modification of levy — Substantialcompliance 1. ORS 294.405 authorizes this court to modify or void a tax levy only if the court finds that […]
DEPARTMENT OF REVENUE v. GRANT WESTERN LUMBER CO., 15 OTR 258 (2000)
DEPARTMENT OF REVENUE, Plaintiff, v. GRANT WESTERN LUMBER CO., Defendant. TC 4394In the Oregon Tax Court. November 22, 2000 Plaintiffs appealed the 1996-97 and 1997-98 real market value of their sawmill. Both parties used the sales comparison and reproduction cost approaches to arrive at differing values. In using the cost approach, they specifically disagreed over […]
DOUGLAS COUNTY ASSESSOR v. DEPT. OF REV., 13 OTR 448 (1996)
DOUGLAS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and DBSI-TRI IV dba Forest Village Apartments, a partnership, Intervenor TC 3803In the Oregon Tax Court. February 16, 1996. Property taxation — Real market value — Governmentalrestrictions — Sales comparison approach 1. When valuing property subject to governmental restrictions, ORS 308.205(2)(d) requires that comparable sales used in the […]
RYSTADT v. MULTNOMAH COUNTY ASS., TC-MD 110419C (Or.Tax 6-30-2011)
CURTIS RYSTADT, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110419C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2011. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed May 9, 2011. Defendant alleges in its Motion that Plaintiff did not file his appeal within 30 […]
GU v. WASHINGTON COUNTY ASSESSOR, TC-MD 070806C (Or.Tax 2-8-2008)
NAN GU, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 070806C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 8, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed to this court seeking a refund of interest imposed by Defendant for the late payment of his property taxes for the 2006-07 tax year. The property is […]
CONTINENTAL AIRLINES, INC. v. DEPT. OF REV., 12 OTR 349 (1992)
CONTINENTAL AIRLINES, INC. v. DEPARTMENT OF REVENUE TC 3280In the Oregon Tax Court. December 17, 1992. Civil procedure — Exhaustion of administrative remedies 1. The statutory requirement of exhaustion of administrative remedies applies even if the case involves only constitutional issues or questions of law. Comity — State taxation 2. The courts have applied principles […]
ROSEBURG FOREST PRODUCTS v. DEPARTMENT OF REVENUE, 14 OTR 417 (1998)
ROSEBURG FOREST PRODUCTS COMPANY and Allyn C. FORD, Trustee v. DEPARTMENT OF REVENUE. TC 4082.In the Oregon Tax Court. Decision for Defendant rendered November 4, 1998. PROPERTY TAXATION — INDUSTRIAL PLANTS — ELECTING TAXPAYERS 1. ORS 308.411(2) allows an owner of a plant to elect assessment excluding the income approach to valuation and excluding taking […]
DEPT. OF REV. v. BEAR CREEK VALLEY SAN. AUTHOR., 7 OTR 520 (1978)
DEPARTMENT OF REVENUE v. BEAR CREEK VALLEY SANITARY AUTHORITY In the Oregon Tax Court. October 26, 1978. Municipal corporations — Taxes and other revenue — Constitutional requirements — Limitations 1. ORS 280.100 provides, in effect, that if the directors of a subdivision wish to carry out one of the programs envisioned in ORS 280.050 without […]
CATLAND v. YAMHILL COUNTY ASSESSOR, TC-MD 100353B (Or.Tax 2-24-2011)
CATLAND, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 100353B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 24, 2011. DECISION JILL A. TANNER, Presiding Magistrate. I. INTRODUCTION Plaintiff appeals the denial by Defendant of its application for a property tax exemption for the 2004-05 through 2010-11 ” beyond” tax years. A telephone trial was […]
LLOYD v. EPARTMENT OF REVENUE, TC-MD 070596D (Or.Tax 5-8-2008)
JOHN D. LLOYD and CATHY L. LLOYD, Plaintiffs, v. EPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070596D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 8, 2008. DECISION JILL A. TANNER PRESIDING, Magistrate. Plaintiffs appeal Defendant’s Notices of Deficiency Assessment for tax years 2003 and 2004. A trial was held in the Oregon […]
GOFF v. DEPARTMENT OF REVENUE, 14 OTR 44 (1996)
H. Leonard GOFF v. DEPARTMENT OF REVENUE and WASHINGTON COUNTY ASSESSOR Intervenor TC 3906In the Oregon Tax Court. October 1, 1996 Property taxation — Real market value 1. Although purchasers may not fully appreciate the noise and vibrations caused by a busy road until after they have lived there, as long as purchasers continue to […]
WASHBURN v. DEPARTMENT OF REVENUE, TC-MD 100086C (Or.Tax 5-28-2010)
CHARLOTTE WASHBURN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100086C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 28, 2010. DECISION DAN ROBINSON, Magistrate. This is an appeal by Plaintiff under the Oregon Tax Amnesty Program. The tax year at issue is 2007. Plaintiff did not timely file her 2007 return. […]
AMCO-WEST PROPERTIES, INC. v. DEPT. OF REV., 11 OTR 468 (1990)
AMCO-WEST PROPERTIES, INC. v. DEPARTMENT OF REVENUE TC 2989In the Oregon Tax Court. December 21, 1990. Income taxes — Regulations — Construction and operation ofstatutes 1. When a notice of deficiency is issued, a taxpayer may either pay the deficiency or advise the Department of Revenue in writing of objections. ORS 306.265(5). Income taxes — […]
BURR. RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100334D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100334D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989031, Lot 111 (subject property). A trial was held in the Oregon […]
NUNGARAY v. DEPARTMENT OF REVENUE, TC-MD 101005C (Or.Tax 11-29-2010)
JOSE T. ARTEAGA NUNGARAY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101005C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 29, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal included in its Answer filed August 11, 2010, on the […]
COLONIAL PLAZA v. WASHINGTON CTY. ASSE., TC-MD 100396B (Or.Tax 6-28-2011)
COLONIAL PLAZA LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100396B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 28, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of commercial property identified as Accounts R955531 and R765452 (subject property) for the 2009-10 tax year. A telephone trial was […]
STRAWN v. COMMISSION, 1 OTR 98 (1962)
STRAWN ET AL v. STATE TAX COMMISSION In the Oregon Tax Court. April 6, 1962. Dismissal and nonsuit — Voluntary — Right to withdraw 1. Generally, a plaintiff has an absolute right to withdraw his case, unless a counterclaim has been pleaded as a defense. ORS 18.210. Dismissal and nonsuit — Voluntary — Right to […]
LUCAS v. DEPARTMENT OF REVENUE, TC-MD 100722B (Or.Tax 6-30-2011)
JAMES DEAN LUCAS SR, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100722B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the Notices of Deficiency Assessment issued by Defendant for the 2006, 2007, and 2008 tax years. A telephone trial was […]
GUY F. ATKINSON v. COMMISSION, 1 OTR 558 (1964)
GUY F. ATKINSON v. STATE TAX COMMISSION In the Oregon Tax Court. May 11, 1964. Statutes — Construction — In general 1. If a statute is not ambiguous, it must be construed in accordance with its plain meaning without reference to legislative intent. Statutes — Construction — Ambiguity 2. A word or phrase is ambiguous […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090723B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090723B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
BURRILL RESOURCES v. JACKSON CTY. ASSESS., TC-MD 100336D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100336D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989034, Lot 114 (subject property). A trial was held in the Oregon […]
DEPARTMENT OF REVENUE, v. RAKOCY, 15 OTR 347 (2001)
DEPARTMENT OF REVENUE, Plaintiff, v. Joseph W. Jay RAKOCY, Defendant. TC 4504In the Oregon Tax Court. May 23, 2001 Plaintiff appealed a magistrate decision that allowed Defendant to deduct commuting and parking expenses as impairment-related work expenses. Plaintiff claimed that the commuting expenses, as medical expense deductions, are limited to ten cents per mile. The […]
EGUSA v. DEPT. OF REV., 13 OTR 1 (1994)
Susan M. EGUSA and Richard T. Egusa, husband and wife v. DEPARTMENT OF REVENUE TC 3430In the Oregon Tax Court. January 20, 1994. Income taxation — Time of filing 1. Under ORS 314.415(1)(b) taxpayers must (1) establish that Department of Revenue received their return before the three-year period for issuing a refund expires; or (2) […]
BLEASDELL v. DEPT. OF REV., 18 OTR 354 (2004)
David K. BLEASDELL and Joan A. Bleasdell, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC-MD 030837C.In the Oregon Tax Court. Decision for Plaintiffs rendered April 27, 2004. Plaintiffs appealed the assessment of additional personal income tax and interest for tax year 2001. Although they filed jointly as full-year Oregon residents for 2001, Plaintiffs claimed that […]
COMBS v. DEPARTMENT OF REVENUE, 15 OTR 60 (1999)
ROBERT R. COMBS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4398.In the Oregon Tax Court. November 1, 1999. Plaintiff appealed assessment of his personal income taxes contending that wages are not taxable. The court held that wages are taxable and awarded damages to Defendant for Plaintiff’s frivolous claim. Income taxation — Taxable […]
MOORE v. DEPARTMENT OF REVENUE, TC-MD 081219C (Or.Tax 2-19-2009)
DAVID MOORE and LAURIE MOORE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081219C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 19, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed January 16, 2009. The basis for […]
YANEZ v. WASHINGTON COUNTY ASSESSOR, 18 OTR 276 (2005)
Jesus A. YANEZ and Judith D. Yanez, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, Defendants. No. TC 4711.In the Oregon Tax Court. Decision for Defendants rendered April 22, 2005. Plaintiffs (taxpayers) purchased a house in Beaverton in 2002. Defendant Washington County Assessor (the county) assessed the property’s real market value (RMV) at $182,220 […]
NIELSEN v. DEPT. OF REVENUE, TC-MD 081201B (Or.Tax 11-23-2009)
ROSEMARY A. NIELSEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081201B.In the Oregon Tax Court. Magistrate Division, Cigarette Tax. November 23, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning $106.20 in taxes imposed on two separate purchases of cigarettes. A third purchase for the month of June 2005 ($59 tax) was […]
BASSETT-MCCARTHY v. DEPT. OF REVENUE, TC-MD 091438C (Or.Tax 1-22-2010)
CHRISTINA DANYEAL BASSETT-MCCARTHY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091438C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 22, 2010. DECISION DAN ROBINSON Magistrate. Plaintiff appealed Defendant’s September 1, 2009, Notice of Deficiency Assessment, which denied Plaintiff’s claim to the earned income credit (EIC) for 2007 in the amount of […]
API PROPERTIES 1048 v. MULTNOMAH COUNTY, TC-MD 100646B (Or.Tax 7-9-2010)
API PROPERTIES 1048, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100646B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 9, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. On April 30, 2010, Plaintiff […]
LINNTON PLYWOOD v. COMMISSION, 2 OTR 1 (1964)
LINNTON PLYWOOD ASSOCIATION v. STATE TAX COMMISSION In the Oregon Tax Court. June 1, 1964. Cooperatives — Patronage credits — Federal law 1. Under federal law, all income retained by the cooperative corporation is taxed either to the cooperative or to its members in the year that the cooperative receives the income. Cooperatives — Member […]
ESPINOZA v. DEPT. OF REVENUE, TC-MD 091403D (Or.Tax 1-18-2011)
JESUS G. ESPINOZA and LISA L. ESPINOZA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091403D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 18, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. A trial in the above entitled matter was scheduled for July 26, 2010. At that time, the parties […]
HENDERSON v. COMMISSION, 1 OTR 390 (1963)
HENDERSON v. STATE TAX COMMISSION In the Oregon Tax Court. June 11, 1963. Trusts — Powers of trustee — Right of sale 1. The testamentary direction to divide trust property among the remaindermen equally, share and share alike, does not require the trustees to sell before division but makes the right of sale discretionary in […]
STANDARD GEAR MFG. v. DEPT. OF REVENUE, TC-MD 080310C (Or.Tax 7-2-2008)
STANDARD GEAR MANUFACTURING, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080310C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 2, 2008. DECISION OF DISMISSAL DAN ROBINSON, MAGISTRATE. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed April 23, 2008. The court addressed the […]
BROWN TRUST v. CLACKAMAS COUNTY, TC-MD 091161D (Or.Tax 10-8-2009)
SALLY A. BROWN TRUST UAD, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 091161D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 8, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of Plaintiff’s requested three percent discount for the payment of her 2008-09 property taxes. A case management conference was held on […]
BAYRIDGE ASSOC. LTD. PARTNERSHIP v. DEPT. OF REV., 13 OTR 24 (1994)
BAYRIDGE ASSOCIATES LIMITED PARTNERSHIP, formerly known as A G Builders, Ltd. v. DEPARTMENT OF REVENUE and DURHAM PARK LIMITED PARTNERSHIP v. DEPARTMENT OF REVENUE TC 3271, TC 3272In the Oregon Tax Court. February 3, 1994. Property taxation — Market value — Governmental restrictions 1. Market value, by definition, will consider governmental restrictions imposed on property. […]
SALAZAR v. DEPARTMENT OF REVENUE, TC-MD 110134C (Or.Tax 5-26-2011)
MIREIRA SALAZAR, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110134C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 26, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss on the ground that Plaintiff failed to appeal within the 90 days required by […]
MASTERS v. DEPT. OF REV., 5 OTR 134 (1972)
W. J. MASTERS AND MARY C. MASTERS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 18, 1972. Farm use assessment — Legislative intent 1. The purposes of the Act as set out in ORS 321.610 do not suggest legislative intent to apply the statute to a few acres of potential subdivision land in […]
KELLEHER v. DESCHUTES COUNTY ASSESSOR, TC-MD 091601B (Or.Tax 3-16-2011)
DARRIN KELLEHER and NANCY KELLEHER, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR and DEPARTMENT OF FISH and WILDLIFE, State of Oregon, Defendants. TC-MD 091601B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 16, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Deschutes County Assessor’s (Assessor) letter stating that Plaintiffs’ property identified as Account 187061 (subject […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090768D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090768D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 15, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals’ Real Property Order for the subject property identified as Tax Lot R4418B 01200, for tax year 2008-09. A […]
CLARK v. DEPARTMENT OF REVENUE, 14 OTR 221 (1997)
Stanley E. CLARK and E. Kay CLARK and Durell Williams and Virginia Williams, Trustees v. DEPARTMENT OF REVENUE TC 4061In the Oregon Tax Court. July 9, 1997 Property taxation — Assessment — Appeal — Valuation 1. ORS 311.205 does not prohibit an assessor in an appeal from changing his or her valuation judgment. Property taxation […]
MJH2 v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100088B (Or.Tax 12-3-2010)
MJH2 LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100088B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 3, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A trial was scheduled at 1:30 p.m. on December […]
BARNUM v. DEPT. OF REV., 5 OTR 508 (1974)
ROBERTA P. BARNUM v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 3, 1974. Statutory construction — Ambiguity 1. Unambiguous statutes should not be construed, but a statute is not to be found unambiguous by ignoring other statutory provisions. Statutory construction — Statutes in pari materia 2. When statutes relate to the same person […]
CASCADE STEEL ROLLING MILLS, INC. v. DEPT. OF REV., 13 OTR 252 (1995)
CASCADE STEEL ROLLING MILLS, INC., an Oregon corporation v. DEPARTMENT OF REVENUE and Linda Stephenson, Yamhill County Assessor Intervenor TC 3615In the Oregon Tax Court. March 17, 1995. Declaratory ruling 1. As a party to a proceeding and as administrator of the tax laws, the Department of Revenue is affected by and entitled to obtain […]
MORRELL v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090330D (Or.Tax 5-26-2009)
CONNIE MORRELL, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090330D.In the Oregon Tax Court. Magistrate Division, Property Tax. May 26, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for Plaintiff’s failure to comply with the court’s request to […]
MILLER v. DEPARTMENT OF REVENUE, TC-MD 081037B (Or.Tax 12-11-2008)
KENNETH G. MILLER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081037B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 11, 2008. Page 1 DECISION JEFFREY S. MATTSON, MAGISTRATE. A case management conference was held November 26, 2008. Kimberly Miller (Miller) participated for her husband, Kenneth. Laurie Fery represented Defendant. At the […]
SHERMAN v. DEPARTMENT OF REVENUE, 17 OTR 322 (2004)
Phillip SHERMAN and Vivian Sherman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4628.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered January 30, 2004. Plaintiffs appeal from a Decision of Dismissal of the Magistrate Division. Plaintiffs allege that Multnomah County officials increased the real market value (RMV) of their floating home in retaliation […]
EQUITY LAND RES. v. DEPT. OF REV., 5 OTR 222 (1973)
EQUITY LAND RESOURCES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 23, 1973. True cash value — Ad valorem taxation 1. A single sale may be some indication of market value, but it is suspect. This is especially true when the subject property constitutes the sale. True cash value 2. “Market value” […]
WHITE II v. DEPT. OF REV., 19 OTR 119 (2006)
William D. WHITE, Plaintiff, v. DEPARTMENT OF REVENUE, and MORROW COUNTY ASSESSOR, Defendants. TC 4756.In the Oregon Tax Court. Decision for Defendant rendered July 25, 2006. Plaintiff (taxpayer) appealed from a Magistrate Division decision dismissing his complaint because it was not filed within 90 days of receiving Notice of Disqualification from Special Assessment in an […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090738D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090738D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 15, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals’ Real Property Order for the subject property identified as Tax Lot R4418B 02800, [1] for tax year 2008-09. […]
ROCKWOOD DEVELOPMENT CORP. v. DEPT. OF REV., 10 OTR 95 (1985)
ROCKWOOD DEVELOPMENT CORP. v. DEPARTMENT OF REVENUE TC 2145In the Oregon Tax Court. July 30, 1985. Taxation — Liability of persons and property — Real propertyin general 1. Generally, all of the “bundle of rights” of real estate are assessed to the legal owner. Taxation — Valuation 2. The effect of existing leases on the […]
POLEHN v. DEPT. OF REV., 6 OTR 65 (1975)
RICHARD POLEHN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 1, 1975. Property valuation — Inferior comparables — Adjustments 1. Comparable sales which involve property substantially inferior to the property in question must be properly adjusted. Property valuation — Comparable sales — Adjustments 2. Comparable sales containing adjustments of major proportions must be […]
McBROOM v. DEPARTMENT OF REVENUE, 14 OTR 239 (1997)
Lyle McBROOM v. DEPARTMENT OF REVENUE TC 4075In the Oregon Tax Court. October 3, 1997 Income tax — Adoption of federal income tax law 1. Oregon has adopted the federal income tax law as a starting point for its personal income tax. Income tax — Stock options — Timing of tax 2. If an option […]
BURRIS v. DEPARTMENT OF REVENUE, TC 4853 (Or.Tax 11-20-2009)
ROSEMARY A. BURRIS and STEPHEN F. MADER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4853.In the Oregon Tax Court. Magistrate Division, Income Tax. November 20, 2009. ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFFS’ CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This is one of several cases, […]
HULT LUMBER v. DEPT. OF REV., 3 OTR 507 (1969)
HULT LUMBER PLYWOOD CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 5, 1969. Property taxation — Valuation — Appeal procedure 1. Assessor’s act of changing valuation of property without notice to taxpayer after sending taxpayer duplicate copy of taxpayer’s return with same valuation as plaintiff had submitted was “act or omission” entitling […]
JOHNSON v. DEPT. OF REV., 9 OTR 11 (1981)
JOHNSON v. DEPARTMENT OF REVENUE FOSTER, Intervenor TC 1334In the Oregon Tax Court. February 9, 1981. Schools and school districts — Constitutional and statutoryprovisions 1. Or Const, art VIII, § 2(1)(d), provides that the proceeds of all property granted to the state without a stated purpose for such funds must be deposited in the Common […]
DOSS v. WASHINGTON COUNTY ASSESSOR, TC-MD 080170C (Or.Tax 5-16-2008)
BRANDON DOSS and ANDREA DOSS, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 080170C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 16, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, conveyed to the court at the April 21, 2008, initial case management conference. Plaintiffs […]
VARMA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091240B (Or.Tax 11-30-2009)
KISHANGOPAL J. VARMA and CECELIA C. DAHLGREN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091240B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case […]
NGUYEN v. DEPARTMENT OF REVENUE, TC-MD 101277D (Or.Tax 5-18-2011)
XIN V. NGUYEN and BICHNGOC V. TRAN (Deceased), Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101277D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 18, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of […]
LEDESMA v. DEPARTMENT OF REVENUE, TC-MD 080904C (Or.Tax 2-9-2009)
SOPHIA LEDESMA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080904C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 9, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed August 20, 2008. Defendant asserts Plaintiff’s Complaint was not […]
MARKS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090518B (Or.Tax 8-28-2009)
MELISSA MARKS and MATTHEW HAGGETT, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090518B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 28, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed on June 3, 2009, requesting that the Complaint be dismissed. A case […]
MT. BACHELOR, INC. ET AL v. DEPT. OF REV., 5 OTR 526 (1974)
MT. BACHELOR, INC. and MT. BACHELOR LODGING, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 20, 1974. Trial had November 30, 1973, continued on December 3, 1973, in the courtroom of Oregon Tax Court, Salem. R. L. Marceau, Panner, Johnson, Marceau Karnopp, Bend, represented plaintiffs. Alfred B. Thomas, Assistant Attorney General, Salem, […]
BYLUND v. DEPT. OF REV., 9 OTR 4 (1981)
BYLUND, v. DEPARTMENT OF REVENUE VALLEY RIVER CENTER, Taxpayer-Intervenor TC 1292In the Oregon Tax Court. February 9, 1981. Taxation — Real property — Matters considered and methods ofvaluation 1. A combination of the three approaches to value may be “weighted” and used by the appraiser in making an estimate of market value, depending on circumstances. […]
BONES v. DEPARTMENT OF REVENUE, TC-MD 110872C (Or.Tax 10-11-2011)
ANDREA BONES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110872C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 11, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by […]
UMATILLA COUNTY ASSESSOR v. DEPT. OF REV., 12 OTR 121 (1992)
UMATILLA COUNTY ASSESSOR v. DEPARTMENT OF REVENUE J. R. SIMPLOT COMPANY, Intervenor TC 2999In the Oregon Tax Court. January 17, 1992. Board of equalization — Formal order — Defined 1. A formal order of the board of equalization is a written order signed by the board. Assessor — Authority — Changing value 2. An assessor […]
DANIELSON CONTRACTORS v. DEPT. OF REVENUE, TC-MD 091470C (Or.Tax 1-4-2011)
DANIELSON CONTRACTORS INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, and EMPLOYMENT DEPARTMENT, State of Oregon, Defendants. TC-MD 091470C.In the Oregon Tax Court. Magistrate Division, Unemployment Insurance Tax. January 4, 2011. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendants’ requests for dismissal, included in their Answers […]
MILLEGAN v. DEPARTMENT OF REVENUE, TC-MD 110234D (Or.Tax 10-25-2011)
JAMES W. MILLEGAN and DEBRA MILLEGAN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110234D.In the Oregon Tax Court. Magistrate Division, Income Tax. October 25, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On […]
FARMS v. WASHINGTON COUNTY ASSESSOR, TC-MD 100443D (Or.Tax 10-13-2011)
LAKEVIEW FARMS, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100443D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 13, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the omitted property assessment for personal property identified as Account P2168887 for the 2004-05 through 2009-10 tax years. A trial was held in the Tax […]
GENDER v. COMMISSION, 3 OTR 260 (1968)
A. G. GENDER v. STATE TAX COMMISSION In the Oregon Tax Court. August 20, 1968. Statute of limitations — Federal correction 1. ORS 314.410 (3) extends the 3-year statute of limitations imposed on the commission for reviewing a return in case of a federal correction to 1 year after the federal assessment. Statute of limitations […]
BYERS v. DEPARTMENT OF REVENUE, TC-MD 100934B (Or.Tax 11-3-2010)
CAROL A. BYERS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100934B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 3, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed June 28, 2010, as part of its Answer, […]
ZERVIS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080613B (Or.Tax 10-3-2008)
CHRISTOPHER M. ZERVIS and KRISTEN ZERVIS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080613B.In the OREGON Tax Court MAGISTRATE Division, PROPERTY Tax. October 3, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss (motion) filed June 13, 2008. The court discussed the motion with the […]
RIVERA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110408C (Or.Tax 8-11-2011)
HECTOR RIVERA and SANDRA RIVERA, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110408C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 11, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management conference was scheduled at […]
THE TRUCK STOP v. DESCHUTES CTY. ASSESS., TC-MD 090013C (Or.Tax 1-22-2010)
THE TRUCK STOP, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090013C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 22, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. This matter comes before the court on Defendant’s motion to dismiss. At issue is whether The Truck Stop (“subject property”) qualifies for religious exemption for the 2008-09 […]
FELKINS v. DEPT. OF REV., 5 OTR 475 (1974)
GEORGE W. FELKINS, PERSONAL REPRESENTATIVE FOR THE ESTATE OF BARBARA E. FELKINS, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 21, 1974. Inheritance tax — Out-of-state land — Equitable conversion 1. The nature of deceased vendor’s interest in the contract of sale of real property in another state is intangible, and the […]
COOS HEAD TIMBER CO. v. COMMISSION, 3 OTR 201 (1968)
COOS HEAD TIMBER COMPANY v. COMMISSION In the Oregon Tax Court. March 27, 1968. True cash value — Market approach 1. If a market exists property must be valued using the market data approach instead of the replacement cost less depreciation approach. Trial had February 28, 1968, in the Coos County Courthouse, Coquille, Oregon. Joseph […]
HOOD RIVER COUNTY v. DEPT. OF REV., 8 OTR 279 (1980)
HOOD RIVER COUNTY v. DEPARTMENT OF REVENUE Intervenor: MT. HOOD MEADOWS, OREG., LTD. In the Oregon Tax Court. January 29, 1980. Administrative law — Administrative hearing — Finality of order 1. ORS 305.115 provides that an order from the Department of Revenue is final and binding upon the taxpayer, all county officers and all other […]
ANN SACKS TILE STONE v. DEPT. OF REVENUE, TC 4879 (Or.Tax 11-29-2011)
ANN SACKS TILE AND STONE, INC.; CANAC KITCHENS US LIMITED; and KOHLER RENTAL POWER, INC., Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4879.In the Oregon Tax Court. Regular Division, Corporate Excise Tax. November 29, 2011. ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFFS’ CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, […]
MANNING’S FOODS v. COMMISSION, 3 OTR 249 (1968)
MANNING’S FAMOUS FOODS, INC. v. COMMISSION In the Oregon Tax Court. August 20, 1968. Processor — Definitions 1. A processor is one who is in the business of converting any agricultural commodity into a marketable form, including freezing. Exemptions — Processor’s exemption — Legislative intent 2. ORS 308.250 was designed to give tax relief to […]
SHAH v. WASHINGTON COUNTY ASSESSOR, TC-MD 100188D (Or.Tax 7-7-2011)
CHETAN SHAH and SONAL SHAH, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100188D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 7, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal the real market value (RMV) of their home for the 2009-10 tax year, from an Order of the Board of Property Tax Appeals (BOPTA) sustaining […]
YAMHILL CTY. ASS. v. JOHNSON LIVING, TC-MD 090710B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090710B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
HAYA ENTERPRISES v. ASSESSOR, TC-MD 080852D (Or.Tax 10-28-2008)
HAYA ENTERPRISES, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 080852D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 28, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed September 15, 2008, as part of its Answer, requesting that Plaintiff’s Complaint be dismissed. […]
MONNER v. DEPT. OF REV., 3 OTR 523 (1969)
ERNEST MONNER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 4, 1969. Farm use assessment — Exception from gross income requirement — Fallow land 1. Land worked to destroy weeds with intent to plant crop at some uncertain time was not “land lying fallow for one year as a normal and regular requirement […]
CARRASCO v. DEPARTMENT OF REVENUE, TC-MD 080140D (Or.Tax 4-30-2008)
LORENZA Y. MALDONADO CARRASCO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080140D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 30, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management […]
GUBERMAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080228D (Or.Tax 9-19-2008)
REBECCA GUBERMAN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080228D.In the Oregon Tax Court. Magistrate Division. September 19, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed April 7, 2008, and Defendant’s second request to dismiss Plaintiff’s appeal made in its letter dated […]
BULIGA v. DEPT. OF REVENUE, TC-MD 101091D (Or.Tax 2-14-2011)
YEVZEVIY BULIGA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101091D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s failure to respond to Defendant’s recommendation, filed December 7, 2010. In its Journal Entry, filed November 29, […]
ROBERGE v. HOOD RIVER COUNTY ASSESSOR, TC-MD 100030B (Or.Tax 3-29-2011)
DANIEL ROBERGE and KATHY LYNN ROBERGE, Plaintiffs, v. HOOD RIVER COUNTY ASSESSOR, Defendant. TC-MD 100030B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 29, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s classification and the Hood River County Board of Property Tax Appeals Order determining the 2009-10[1] real market value of their […]
DEPT. OF REV. v. CO. OF MULTNOMAH, 4 OTR 133 (1970)
DEPARTMENT OF REVENUE v. COUNTY OF MULTNOMAH In the Oregon Tax Court. September 9, 1970. Tax levy — Appeal procedure — Local Budget Law 1. Under ORS 294.485(2)(a), the 20-day period of limitation runs from the time of filing the notice of tax levy with the Multnomah County Director of Department of Assessment and Taxation. […]
MAYES v. DEPARTMENT OF REVENUE, TC-MD 081078B (Or.Tax 4-23-2009)
NICOLE MAYES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081078B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 23, 2009. DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A trial was scheduled on April 16, 2009, […]
BOONES CROSSING v. MARION COUNTY ASSESSOR, TC-MD 100911C (Or.Tax 12-22-2010)
BOONES CROSSING LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100911C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 22, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management hearing was scheduled at […]
LYNCH v. CROOK COUNTY ASSESSOR, TC-MD 081125D (Or.Tax 5-15-2009)
GREGORY LYNCH and LESLIE LYNCH, Plaintiffs, v. CROOK COUNTY ASSESSOR, Defendant. TC-MD 081125D.In the Oregon Tax Court. Magistrate Division, Property Tax. May 15, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s decision to impose additional property taxes on their property identified as Account 18624. This matter is before the court on cross motions […]
ALMY v. DEPT. OF REVENUE, TC-MD 090989B (Or.Tax 9-25-2009)
MITCHELL M. ALMY and DIANA K. ALMY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090989B.In the Oregon Tax Court. Magistrate Division, Income Tax. September 25, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A […]
RIDGE v. CLATSOP COUNTY ASSESSOR, TC-MD 100582D (Or.Tax 2-22-2011)
VISTA RIDGE LLC, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant. TC-MD 100582D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 22, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account 55886 (subject property). A telephone trial was held on November 2, 2010. Haze Weed (Weed), […]
LLOYD v. DEPT. OF REV., 4 OTR 195 (1970)
ELLEN LLOYD, INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF ANDREW LLOYD, DECEASED, v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 17, 1970. Statute of limitations — Gross income 1. When a tax return discloses the nature and amount of omitted gross income in an adequate manner to sufficiently apprise the defendant thereof […]
PRECISION POWDER v. CLACKAMAS CTY ASSR., TC-MD 070690D (Or.Tax 4-4-2008)
PRECISION POWDER COATING, INC., Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 070690D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 4, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value and penalty assessed for its failure to file personal property tax returns for the 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 and […]
JUAREZ-ALONSO v. DEPARTMENT OF REVENUE, TC-MD 101071D (Or.Tax 2-28-2011)
FRANCISCO JUAREZ-ALONSO and MARIA CALLEJA-HERNANDEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101071D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 28, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On December […]
RUFF v. DEPT. OF REVENUE, TC-MD 060814D (Or.Tax 9-30-2008)
SHERRY L. RUFF, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 060814D.In the OREGON Tax Court MAGISTRATE Division, INCOME Tax. September 30, 2008. DECISION JILL A. TANNER, PRESIDING MAGISTRATE. I. INTRODUCTION Plaintiff appeals Defendant’s denial of her claimed child care credit and working family credit, and an income adjustment of $10,571 made to […]