CYNTHIA ANDERSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110948D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 12, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding 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 […]
Category: Oregon Tax Court Opinions
TRENDWEST RESORTS, INC. v. DEPT. OF REV., 18 OTR 187 (2005)
TRENDWEST RESORTS, INC., Plaintiff, v. DEPARTMENT OF REVENUE, and CLATSOP COUNTY ASSESSOR, Defendants. No. TC 4645.In the Oregon Tax Court. Decision for Defendant rendered January 20, 2005. Aff’d, 340 Or 413, 134 P3d 932 (2006). Plaintiff (taxpayer) constructed a mixed-use project consisting of retail and residential condominiums and a parking structure. In order to acquire […]
NAH-DZUL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100433D (Or.Tax 11-19-2010)
RUSSELL A. NAH-DZUL and FRANCISCA J. DOMINGUEZ, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100433D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed June 1, 2010, requesting that the Complaint […]
MRI DIAGNOSTIC SERVICES CO. v. DEPT. OF REV., 13 OTR 80 (1994)
MRI DIAGNOSTIC SERVICES CO. v. DEPARTMENT OF REVENUE and MULTNOMAH COUNTY, OREGON, Intervenor TC 3565In the Oregon Tax Court. May 17, 1994. Multnomah County Business Income Tax 1. MCBIT defines taxpayer as a person doing business in the county and subject to the tax. Multnomah County Business Income Tax 2. MCBIT allows a limited fixed […]
ROGERS v. DEPARTMENT OF REVENUE, TC-MD 080055B (Or.Tax 3-31-2008)
MANDY L. ROGERS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080055B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 31, 2008. 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 management conference was […]
WINDMILL INNS OF AMERICA, INC. v. DEPT. OF REV., 14 OTR 271 (1998)
WINDMILL INNS OF AMERICA, INC. v. DEPARTMENT OF REVENUE TC 4180In the Oregon Tax Court. March 6, 1998 Property taxation — Standing to appeal — Aggrieved 1. A taxpayer or assessor could appeal a board of equalization order to the department if they were aggrieved by that order. ORS 305.275 (2). Property taxation — Standing […]
DUHRING v. DESCHUTES COUNTY ASSESSOR, TC-MD 090346C (Or.Tax 4-22-2010)
FRED H. DUHRING, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090346C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 22, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the value of a condominium unit (condo) for the 2008-09 tax year. Trial was held October 21, 2009. Plaintiff appeared on his own behalf. […]
DOUGLAS COUNTY v. DEPT. OF REV., 12 OTR 243 (1992)
DOUGLAS COUNTY, OREGON v. DEPARTMENT OF REVENUE TC 3167In the Oregon Tax Court. June 11, 1992. Property taxation — Special assessment — Farm homesite 1. A farm homesite will be disqualified from special assessment if it is not used in conjunction with farm use or is used for a nonfarm purpose. ORS 308.378. Property taxation […]
LUEDTKE v. ESTACADA SCHOOL DISTRICT #108, 16 OTR 114 (2002)
MARK E. LUEDTKE, Plaintiff, v. ESTACADA SCHOOL DISTRICT #108 Defendant. MARK E. LUEDTKE, Plaintiff, v. ESTACADA SCHOOL DISTRICT #108 Defendant. No. 4584, No. 4585.In the Oregon Tax Court. Decision for Defendant rendered December 23, 2002. Under ORS 294.485, Plaintiff challenged budgetary actions of Defendant Estacada School District No. 108, including the levy certified by Defendant […]
LFGC, LLC v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080529D (Or.Tax 10-29-2009)
LFGC, LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080529D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 29, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. LFGC, LLC (Plaintiff) appeals the real market value (RMV) of the property identified as Clackamas County Assessor’s Account 00835065 for tax year 2007-08. A trial was held on […]
GANS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091638B (Or.Tax 3-31-2010)
GREGORY L. GANS and ANNETTE D. GANS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091638B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 31, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain real property assessments for the tax year 2009-10. This matter is now before the court on Defendant’s Motion […]
MURRAY v. TILLAMOOK COUNTY ASSESSOR, TC-MD 090154C (Or.Tax 2-19-2010)
MICHAEL J. MURRAY, Plaintiff, v. TILLAMOOK COUNTY ASSESSOR, Defendant. TC-MD 090154C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 19, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals the value of his home, identified as Account 240331, for tax year 2008-09. Jurisdiction is provided in ORS 305.275[1] and ORS 305.280. Trial was held August 25, […]
FALLS v. GRANT COUNTY ASSESSOR, TC-MD 080678B (Or.Tax 2-12-2009)
EDWARD H. FALLS and SHARON K. FALLS, Plaintiffs, v. GRANT COUNTY ASSESSOR, Defendant. TC-MD 080678B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 12, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs have appealed from an act of the Grant County assessor regarding 225 acres of their property, identified as Accounts 5487 and 38895, and […]
DIESS v. DEPARTMENT OF REVENUE, TC-MD 070024D (Or.Tax 2-15-2008)
ALLEN D. DIESS and SHERRYEE A. DIESS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070024D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 15, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s denial of a charitable contribution deduction for tax years 2001 and 2002. This issue is before the […]
ASSOC. COMPUTER SERV., INC. v. DEPT. OF REV., 7 OTR 1 (1977)
ASSOCIATED COMPUTER SERVICES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 10, 1977. Taxation — Exemptions — Proceedings to establish and enforce exemption Taxation — Review, correction or setting aside of assessment — Statutory provisions 1. ORS 306.520 provides appropriate procedure for appeal from denial of tax exemption by a county assessor. […]
VORONAEFF v. DESCHUTES COUNTY ASSESSOR, TC-MD 110483D (Or.Tax 11-2-2011)
KENT D. VORONAEFF, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 110483D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 2, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on the parties’ signed stipulated agreement, filed October 27, 2011. In their signed stipulated agreement, the parties agreed that […]
THOMPSON v. DEPT. OF REVENUE, TC-MD 101335B (Or.Tax 4-22-2011)
WILLIAM J. THOMPSON and MAYUMI C. MASUKO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101335B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 22, 2011. Page 1 DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for […]
MOCK LIVING TRUST v. LANE CTY. ASSESSOR, TC-MD 091362D (Or.Tax 3-11-2010)
MOCK LIVING TRUST, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091362D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 11, 2010. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss. On December 3, 2009, Plaintiff’s representative, Carol Mock (Mock), appeared at a telephone […]
KELLY v. DEPARTMENT OF REVENUE, TC-MD 080587D (Or.Tax 7-31-2008)
MICHAEL R. KELLY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080587D.In the Oregon Tax Court. Magistrate Division, Tobacco Tax. July 31, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed May 16, 2008, as part of its Answer, requesting that […]
HINES v. DEPARTMENT OF REVENUE, TC-MD 041005D (Or.Tax 1-3-2008)
TORY HINES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 041005D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 3, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On September 11, 2007, Defendant sent a […]
MESSING v. MARION COUNTY ASSESSOR, TC-MD 081218B (Or.Tax 2-26-2009)
GARY L. MESSING and SHARON K. MESSING, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 081218B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 26, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was convened on February 18, 2009. Gary L. Messing and Sharon K. Messing appeared on their own behalf. […]
PORTLAND STATE UNIV. v. MULTNOMAH CO., TC-MD 060824C (Or.Tax 1-29-2009)
PORTLAND STATE UNIVERSITY BOOKSTORE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 060824C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 29, 2009. Page 1 ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT DAN ROBINSON, Magistrate. This matter is before the court on cross-motions for partial summary judgment on the issue of whether Plaintiff qualifies for […]
BATINKOV v. DEPT. OF REVENUE, TC-MD 110111D (Or.Tax 7-14-2011)
SLAVCHO T. BATINKOV and NEVYANA S. BATINKOVA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110111D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 14, 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. […]
CRISP v. DEPT. OF REV., 13 OTR 484 (1996)
Oral E. and Ann E. CRISP v. DEPARTMENT OF REVENUE TC 3834In the Oregon Tax Court. April 29, 1996. Income taxation — Bad debt deduction 1. IRC section 166 provides for the deduction of debts that become worthless or “bad.” The deduction is limited as a capital loss for individual taxpayers unless the debt is […]
STEINBACH LIVING TRUST v. MULTNOMAH COUNTY, TC-MD 081097B (Or.Tax 4-29-2009)
STEINBACH LIVING TRUST, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 081097B.In the OREGON Tax Court MAGISTRATE Division, Property Tax. April 29, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, 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 ORS […]
SALEM NON-PROFIT HOUSING, INC. v. DEPT. OF REV., 9 OTR 265 (1982)
SALEM NON-PROFIT HOUSING, INC., v. DEPARTMENT OF REVENUE TC 1706In the Oregon Tax Court. November 22, 1982. Taxation — Exemptions — Charitable or benevolent institutionsand uses in general 1. No charity is involved when funds required for corporate purpose are contributed by the tenants of the property and by the federal government. Taxation — Exemptions […]
ROSE v. DEPARTMENT OF REVENUE, TC-MD 081139B (Or.Tax 6-19-2009)
HEATHER ROSE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081139B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 19, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal income tax matters for the 2004 tax year. A case management conference was convened on January 27, 2009. Heather Rose participated […]
CITY OF PORTLAND v. ATWOOD, 13 OTR 136 (1994)
In re Determination of the Applicability of Article XI, Section 11b of the Oregon Constitution to the Downtown Business Property Management License Fee Adopted by the City of Portland CITY OF PORTLAND, an Oregon Municipal corporation v. Jim ATWOOD TC 3593In the Oregon Tax Court. July 21, 1994. Property taxation — Definition 1. Because the […]
PERRON v. DEPARTMENT OF REVENUE, TC-MD 091421D (Or.Tax 6-6-2011)
ROBIN PERRON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091421D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 6, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment, dated June 23, 2009, for tax year 2006, disallowing Plaintiff’s claimed gambling losses. The parties submitted stipulated facts, […]
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 339 (1995)
MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. DEPARTMENT OF REVENUE (N/NE Community Mental Health) TC 3788In the Oregon Tax Court. July 19, 1995. Property taxation — Charitable exemption — General rule 1. Generally, property not presently […]
N.W. NAT. GAS COM. v. DEPT. OF REV., 19 OTR 367 (2007)
NORTHWEST NATURAL GAS COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4751.In the Oregon Tax Court. Decision for taxpayer rendered November 19, 2007. Plaintiff (taxpayer) appealed the decision of Defendant (the department) denying an inventory exemption for its natural gas reserves and retail appliances. Tax-payer argued that ORS 307.400 applied to the […]
CALKINS v. LINCOLN COUNTY ASSESSOR, TC-MD 080224B (Or.Tax 2-12-2009)
LAWRENCE CALKINS and SANDRA CALKINS, Plaintiffs, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 080224B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 12, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain real property assessments for the 2007-08 tax year. A trial was held on September 30, 2008. David E. Carmichael, Attorney at Law, […]
ROBERT C. LUTON TRUST v. COUNTY ASSESSOR, TC-MD 080485B (Or.Tax 10-10-2008)
ROBERT C. LUTON TRUST and MARTA F. LUTON TRUST, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080485B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 10, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed May 16, 2008. A case management conference was […]
CHAFF v. DEPT. OF REVENUE, TC-MD 080892C (Or.Tax 1-16-2009)
DAVID A. CHAFF and HEIDI L. THOMSEN-CHAFF, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080892C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 16, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed Defendant’s May 2, 2008, Notice of Refund Denial concerning tax year 2002. Plaintiffs were represented by James H. Richardson, […]
LANGSTON v. MARION COUNTY ASSESSOR, TC-MD 080019B (Or.Tax 5-16-2008)
LORI ANN LANGSTON, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080019B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 16, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Plaintiff’s request to dismiss, filed April 30, 2008, asking that her Complaint be dismissed and accepting an option offered […]
DONALD DRAKE CO. v. DEPT. OF REVENUE, 4 OTR 552 (1971)
DONALD M. DRAKE CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 26, 1971. Corporate excise tax — Unitary business — Apportionment of income 1. A corporation engaged in unitary multistate activities with income from business activity which is taxable both within and without this state must use the apportionment method of reporting […]
ELLISON v. DEPT. OF REVENUE, TC 4908 (Or.Tax 3-15-2011)
STEVEN ELLISON and STACY ELLISON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4908.In the Oregon Tax Court. Regular Division, Income Tax. March 15, 2011. ORDER GRANTING DEFENDANT’S MOTION FOR PENALTY UNDER ORS 305.437 AND PETITION FOR ATTORNEY FEES UNDER ORS 20.105 HENRY C. BREITHAUPT, Judge. This matter comes before the court on […]
GANN v. DEPARTMENT OF REVENUE, TC-MD 091232C (Or.Tax 11-13-2009)
JOHN GANN and VIRGINIA GANN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091232C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 13, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal from a Conference Decision Letter (CDL) issued by Defendant on March 31, 2009. Plaintiffs timely appealed, requesting a refund of an alleged […]
CHEUNG v. WASHINGTON COUNTY ASSESSOR, TC-MD 090338D (Or.Tax 1-13-2010)
CINDY CHEUNG, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090338D.In the Oregon Tax Court. Magistrate Division, Property Tax. January 13, 2010. 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. The parties in the above entitled matter set […]
JOHNSTON v. DEPARTMENT OF REVENUE, TC-MD 100056D (Or.Tax 6-4-2010)
CAROL JOHNSTON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100056D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 4, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiff appealed Defendant’s Notice of Proposed Adjustment and/or Distribution, dated September 1, 2009, denying Plaintiff’s claimed pension income subtraction for tax […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090742D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090742D.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 03200, [1] for tax year 2008-09. […]
CARPENTER v. DEPT. OF REV., 4 OTR 125 (1970)
LOIS L. and ORVILLE LYNN CARPENTER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 11, 1970. Constructive receipt — Condemnation award 1. Income, though not actually reduced to the taxpayer’s possession, is constructively received when it is credited to his account subject to his demand so that he may draw upon it at […]
NAUGHT v. DEPARTMENT OF REVENUE, TC-MD 110133N (Or.Tax 7-20-2011)
TOBY KYLE NAUGHT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110133N.In the Oregon Tax Court. Magistrate Division, Income Tax. July 20, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management […]
ALTMAN v. DEPARTMENT OF REVENUE, TC-MD 081043D (Or.Tax 12-17-2008)
STEPHEN L. ALTMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081043D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 17, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss filed November 13, 2008, in its Answer, alleging that Plaintiff failed […]
SMITH v. YAMHILL COUNTY ASSESSOR, TC-MD 090532D (Or.Tax 11-6-2009)
DELFORD M. SMITH TRUSTEE, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 090532D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 6, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On April 6, 2009, Plaintiff filed a Complaint. […]
HAWKINS v. COMMISSION, 3 OTR 88 (1967)
HARRY M. HAWKINS ET AL v. COMMISSION In the Oregon Tax Court. July 26, 1967. Depreciation — 150% Declining balance 1. The 150% declining balance method of depreciation occurs when 150% of the straight line rate is applied each year to the unrecovered cost or basis of the property. Depreciation — Declining balance method — […]
HICKS v. DEPARTMENT OF REVENUE, TC-MD 101322C (Or.Tax 8-17-2011)
BRIAN J. HICKS and BRANDI M. HICKS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101322C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 17, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for lack of prosecution. On December […]
DIOCESE OF OREGON v. DEPT. OF REV., 5 OTR 126 (1972)
DIOCESE OF OREGON (THE PROTESTANT EPISCOPAL BISHOP OF OREGON) v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 29, 1972. Charitable exemption — Meaning of “charitable” 1. The advancement of religion is a “charitable” purpose within the meaning of ORS 307.130 which grants exemption from taxation to incorporated literary, benevolent, charitable and scientific institutions. […]
CAMPUZANO v. DEPT. OF REVENUE, TC-MD 090059B (Or.Tax 8-27-2009)
PEDRO REYES CAMPUZANO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090059B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 27, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed his appeal on January 26, 2009, challenging Defendant’s Notices of Deficiency Assessments for tax years 2005 and 2007. The parties agreed at the […]
DANIELS v. YAMHILL COUNTY ASSESSOR, TC-MD 110249D (Or.Tax 7-7-2011)
ANDREA DANIELS, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 110249D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 7, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s verbal denial of Defendant’s request for an interior inspection. A telephone case management conference was held on July […]
PRYOR v. COMMISSION, 3 OTR 453 (1969)
EARL PRYOR AND S. BERNICE PRYOR v. COMMISSION In the Oregon Tax Court. June 12, 1969. Valuation — Damage to land 1. Evidence sustained plaintiffs’ contention that flooding caused a loss of topsoil justifying reclassifying a portion of plaintiffs’ land. Trial had May 20, 1969, in Gilliam County Courthouse, Condon, Oregon. Earl Pryor appeared in […]
ARCLIN USA, INC v. LANE COUNTY ASSESSOR, TC-MD 100176D (Or.Tax 2-4-2011)
ARCLIN USA, INC, Plaintiff, v. LANE COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 100176D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 4, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss the above-entitled matter for […]
NORPAC FOODS, INC. v. DEPT. OF REV., 18 OTR 41 (2004)
IN THE OREGON TAX COURT REGULAR DIVISION NORPAC FOODS, INC., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4490.In the Oregon Tax Court. Decision rendered September 28, 2004. General Judgment of Stipulation filed February 3, 2005. Defendant requested that the court issue a preliminary ruling as to the meaning of OAR 150-308.205-(D) (the Rule). Plaintiff […]
SHERMAN v. DEPT. OF REV., 17 OTR 319 (2004)
Phillip SHERMAN and Vivian Sherman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4612.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered January 30, 2004. Plaintiffs appealed from a Magistrate Division Decision finding that because the board of property tax appeals had not reduced the real market value (RMV) of their property, a reduction […]
TOUSIGNANT v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110581D (Or.Tax 7-28-2011)
ROBERT J. TOUSIGNANT, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110581D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 28, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed June 9, 2011, requesting that the Complaint be dismissed. A case management conference […]
SUMMER HOME OWNERS v. DEPT. OF REV., 5 OTR 68 (1972)
THE OREGON SUMMER HOME OWNERS ASSOCIATION AND A. L. MAXON AND GEORGE KORN v. LEE JOHNSON, Attorney General of the State of Oregon; DEPARTMENT OF REVENUE OF THE STATE OF OREGON, CHARLES H. MACK, Director; CLACKAMAS COUNTY, DOUGLAS COUNTY, JACKSON COUNTY, KLAMATH COUNTY, LANE COUNTY, MARION COUNTY AND DESCHUTES COUNTY In the Oregon Tax Court. […]
SUSHI v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091356D (Or.Tax 6-4-2010)
MANNA SUSHI, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091356D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 4, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appealed the real market value of personal property and the late filing penalty assessed by Defendant for the tax year 2008-09. Subsequent to the appeal […]
WILLIAMS v. COMMISSION, 1 OTR 265 (1963)
WILLIAMS v. STATE TAX COMMISSION In the Oregon Tax Court. April 24, 1963. Valuation — Highest and best use 1. The entire concept of value presupposes the theory of highest and best use and this principal is recognized universally in ad valorem tax valuation. Valuation — Highest and best use — Eminent domain 2. Valuation […]
DEPARTMENT OF REVENUE v. FARIS, 19 OTR 178 (2006)
DEPARTMENT OF REVENUE, Plaintiff, v. Denis J. FARIS and Carolyn M. Faris, Defendants. No. (TC 4755).In the Oregon Tax Court. November 20, 2006. Plaintiff Department of Revenue appeals the magistrate’s determination that the Notice of Deficiency failed to comply with the certification requirements of ORS 305.265(2)(c). The court held that the statute did not require […]
MURRAY v. DEPARTMENT OF REVENUE, TC-MD 101018B (Or.Tax 8-23-2011)
SETH MURRAY and TYRA MURRAY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101018B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 23, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appeal the Notice of Refund Denial issued by Defendant on July 2, 2010, for the 2009 tax year. The denial […]
BARNES v. DEPARTMENT OF REVENUE, TC-MD 080060D (Or.Tax 4-18-2008)
LORI BARNES and JESSE BARNES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080060D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 18, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case. A case management conference was scheduled […]
EMPIRE BUFFET INC v. LANE COUNTY ASSESSOR, TC-MD 070615B (Or.Tax 1-15-2008)
EMPIRE BUFFET INC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 070615B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 15, 2008. DECISION JEFFREY S. MATTSON, Magistrate. This case concerns certain personal property identified as Account 5396641. A case management conference was held September 19, 2007. Thereafter, the parties exchanged information. On December 13, 2007, […]
ROUSHALL v. DEPARTMENT OF REVENUE, TC-MD 101175B (Or.Tax 4-6-2011)
WESLEY E. ROUSHALL and MARGARET C. ROUSHALL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101175B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 6, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appealed the Notice of Deficiency Assessment for the 2009 tax year issued by Defendant on September 14, 2010. […]
WILLAMETTE GARDENS v. LANE COUNTY ASSR., TC-MD 100318D (Or.Tax 6-8-2011)
WILLAMETTE GARDENS APARTMENTS LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100318D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 8, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of property identified as Account 1736006 (subject property) as determined by the Lane County Board of Property Tax Appeals Order, […]
HAYDEN IS. CON. v. MULTNOMAH CTY. ASSR., TC-MD 090828B (Or.Tax 12-15-2009)
HAYDEN ISLAND CONDOS LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090828B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 15, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal property penalty matters for the 2008-09 tax year. The property subject to the penalty is identified as Account P623363. I. […]
O’NEIL v. DEPT. OF REV., 6 OTR 467 (1976)
CLAUDE AND MARGARET O’NEIL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 19, 1976. Taxation — Constitutional requirements and restrictions — Discrimination between residents and nonresidents 1. Distributed or undistributed income of an electing small business corporation under Subchapter S of IRC is subject to Oregon’s personal income tax, even if received by […]
ATLANTIC RICHFIELD CO. v. DEPARTMENT OF REVENUE, 14 OTR 212 (1997)
ATLANTIC RICHFIELD COMPANY v. DEPARTMENT OF REVENUE TC 3879In the Oregon Tax Court. July 9, 1997 Taxation — Remedies — Extension of time for audit 1. Extensions of time for audit are not part of the required constitutional remedy for appealing invalidly assessed taxes. Until the government completes its audit or assesses the tax, no […]
EVERHART v. DEPARTMENT OF REVENUE, 15 OTR 76 (1999)
JON and JOANN EVERHART, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and WHEELER COUNTY ASSESSOR, Intervenor. TC 4380.In the Oregon Tax Court. November 17, 1999. Plaintiffs appealed the denial of special farm-use assessment for a parcel on which sheep were raised. The court found that Plaintiffs were raising the sheep for the primary […]
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 281 (1995)
MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis, and CITY OF GRESHAM, a municipal corporation, Intervenor, v. DEPARTMENT OF REVENUE and ROMAN CATHOLIC ARCHBISHOP OF THE ARCHDIOCESE OF PORTLAND IN OREGON, Intervenor TC 3650In the Oregon Tax Court. […]
BURAS v. DEPT. OF REV., 17 OTR 282 (2004)
John E. BURAS, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4581.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered January 26, 2004. Plaintiff appealed notices of deficiency related to payments earned in other states, claiming exemption based on his ministerial duties in the Church of God. Plaintiff claimed IRC sections 6033(a)(2)(A)(i), (iii), and […]
PATTON I v. DEPT. OF REV., 18 OTR 111 (2004)
Lowell E. PATTON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4621.In the Oregon Tax Court. Decision for Defendant rendered October 14, 2004. Motions for Reconsideration decided April 21, 2005. See Patton II v. Dept. of Rev., 18 OTR 256 (2005). Plaintiff (taxpayer) purchased forestland and harvested timber from that property within five years of […]
YOUNG MEN’S CHRISTIAN ASSOC. v. DEPT. OF REV., 5 OTR 281 (1973)
YOUNG MEN’S CHRISTIAN ASSOCIATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 29, 1973. Statutory construction — Tax exemption — Charitable organization 1. Property used for purposes not primarily related to the owner’s charitable work is taxable. The remainder of the property, used primarily for the charitable work, continues to be exempt from […]
FISHER BROADCASTING, INC. v. DEPT. OF REV., 13 OTR 32 (1994)
FISHER BROADCASTING, INC. v. DEPARTMENT OF REVENUE TC 3290In the Oregon Tax Court. February 7, 1994. Excise taxation — Res judicata 1. Because excise taxes are imposed on an annual basis each tax year constitutes a separate claim. A determination of a taxpayer’s status in one year should not be binding with regard to plaintiff’s […]
RAUEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091624B (Or.Tax 3-31-2010)
ALAN RAUEN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091624B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 31, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property assessments for the two tax years 2008-09 and 2009-10. This matter is now before the court on Defendant’s Motion to Dismiss, […]
HERZOG v. DEPARTMENT OF REVENUE, TC 4935 (Or.Tax 8-17-2010)
RYAN HERZOG, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4935.In the Oregon Tax Court. Regular Division, Income Tax. August 17, 2010. Page 1 ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on cross-motions for […]
IMPERIAL STEEL CRAFT v. WASHINGTON CNTY, TC-MD 080913D (Or.Tax 11-13-2008)
IMPERIAL STEEL CRAFT INC., Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 080913D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 13, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s penalty assessed for failure to timely file its 2007-08 personal property tax return. Oral argument was held on Tuesday, September 30, 2008. Carl […]
BARNES v. JACKSON COUNTY ASSESSOR, TC-MD 091509B (Or.Tax 5-5-2010)
FLOYD BARNES and LAURA BARNES, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 091509B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 5, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain veteran’s exemption matters for the two tax years 2008-09 and 2009-10. The property is identified in the Jackson County tax records as […]
PRIER v. COMMISSION, 2 OTR 172 (1965)
PRIER v. STATE TAX COMMISSION In the Oregon Tax Court. June 29, 1965. Deductions — Business expense — Farmers 1. A farmer’s personal labor is not a business expense that can be deducted in computing gross income since nothing has actually been expended. Basis — Capital account — Personal labor 2. No amount was expended […]
GARCIA-ROCHA v. DEPARTMENT OF REVENUE, TC-MD 101297D (Or.Tax 2-15-2011)
GONZALO GARCIA-ROCHA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101297D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 15, 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. A case management conference was […]
US BANCORP v. DEPT. OF REV., 13 OTR 84 (1994)
US BANCORP and SUBSIDIARIES v. DEPARTMENT OF REVENUE TC 3422In the Oregon Tax Court. May 17, 1994. Income taxation — Financial organization 1. Plaintiff Bancorp qualifies as a financial organization under ORS 314.610(4) as either a bank or an investment company because the dominant business activities of the unitary group are banking and financial services. […]
DOWNER v. DEPT. OF REVENUE, TC 4952 (Or.Tax 5-24-2011)
WILLIAM H. DOWNER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4952.In the Oregon Tax Court. Regular Division, Tobacco Tax. May 24, 2011. OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court for decision following a trial in the Regular Division. Plaintiff (taxpayer) argues that he is not liable […]
TOMEI v. LINCOLN COUNTY ASSESSOR, TC-MD 100178C (Or.Tax 9-2-2010)
FLAVIO TOMEI and KATHY TOMEI, Plaintiffs, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 100178C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 2, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs filed their Complaint on March 15, 2010. On July 14, 2010, Defendant filed information with the court that Plaintiffs would be […]
BURRILL RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100327D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100327D.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 10989024, Lot 105 (subject property). A trial was held in the Oregon […]
KULICK ET AL v. DEPT. OF REV., 7 OTR 471 (1978)
LEONARD KULICK v. DEPARTMENT OF REVENUE SIDNEY KULICK v. DEPARTMENT OF REVENUE HOWARD SHIRVAN v. DEPARTMENT OF REVENUE STANLEY SHIRVAN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 12, 1978. Taxation — Income taxes — Construction and operation of statutes 1. Implicit in ORS 317.320 and 316.127(5) is the policy that a nonresident […]
EOLA CONCRETE TILE PRODS. CO. v. OF REV., 8 OTR 138 (1979)
EOLA CONCRETE TILE PRODUCTS COMPANY v. STATE OF OREGON, DEPARTMENT OF REVENUE, and JOHN J. LOBDELL, Director of the Department of Revenue In the Oregon Tax Court. May 10, 1979. Oral argument held April 30, 1979, in the Courtroom of Oregon Tax Court, Salem. Order of dismissal issued May 10, 1979. T. W. Churchill, Churchill […]
JACKSON COUNTY TAX COLLECTOR v. DEPT. OF REV., 12 OTR 498 (1993)
JACKSON COUNTY TAX COLLECTOR v. DEPARTMENT OF REVENUE TC 3401In the Oregon Tax Court. August 24, 1993. Property taxation — Discretion of tax collectors 1. The legislature conferred broad discretion upon individual tax collectors. Thus, it is consistent for defendant’s supervisory authority to be limited to an “abuse of discretion” standard of review. Property taxation […]
BAILEY v. DEPARTMENT OF REVENUE, TC-MD 100666D (Or.Tax 9-16-2010)
CHARLOTTE M. BAILEY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100666D.In the Oregon Tax Court. Magistrate Division, Income Tax. September 16, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for Plaintiff’s failure to respond. In its Journal […]
SOKOL BLOSSER WINERY v. DEPT. OF REV., 8 OTR 196 (1979)
SOKOL BLOSSER WINERY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 28, 1979. Taxation — Levy and assessment — Farm use property 1. Under the Oregon statutory scheme, property must be exclusively used for farm use in order to qualify for the special farm use assessment (ORS 308.370). Taxation — Levy and assessment […]
DEPT. OF REV. v. RANKIN, 17 OTR 124 (2003)
DEPARTMENT OF REVENUE, Plaintiff, v. David D. RANKIN and K. Dianne Rankin, Defendants. TC 4596.In the Oregon Tax Court. Regular Division. Decision for Plaintiff rendered June 26, 2003. Plaintiff, Department of Revenue, appeals from a decision of the Magistrate Division finding that Defendants’ property qualified for forest deferral. Plaintiff argues that the property does not […]
GIRT ET AL v. TRI-MET ET AL, 4 OTR 92 (1970)
JANICE L. GIRT, WASHINGTON COUNTY, CITY OF FOREST GROVE, EDISON-DREW, LTD., LEONETTE FURNITURE MANUFACTURING CO., STIMSON LUMBER COMPANY, INC., TEKTRONIX, INC., Plaintiffs, AND HORNER’S MARKET, INC., WILLIAM S. BURGHARDT AND ELLEN BURGHARDT, dba “FAMILY QUALITY FOODS,” Intervening Plaintiffs, v. TRI-COUNTY METROPOLITAN TRANSPORTATION DISTRICT OF OREGON, CITY OF PORTLAND, DEPARTMENT OF REVENUE, HORNER’S MARKET, INC., Defendants. […]
DUNNAVANT v. DEPARTMENT OF REVENUE, TC-MD 080610D (Or.Tax 9-19-2008)
COLETTE DUNNAVANT and DEREK RAMSDELL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080610D.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 its own motion to dismiss this case for want of prosecution. A case management conference […]
GUARNEROS v. DEPARTMENT OF REVENUE, TC-MD 100016D (Or.Tax 5-12-2010)
CARLOS GUARNEROS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100016D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 12, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiff appealed Defendant’s Notice of Refund Denial, dated December 14, 2009, and Notices of Deficiency Assessment, dated December 18, 2009, denying […]
CHASE v. DEPT. OF REVENUE, TC-MD 101224B (Or.Tax 3-31-2011)
KASEY A. CHASE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101224B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 31, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. A case management conference was scheduled at 2:15 p.m. on March 9, 2011, to consider Plaintiff’s appeal. On December 30, 2010, the court […]
LANE v. LANE COUNTY ASSESSOR, TC-MD 110418N (Or.Tax 9-30-2011)
KIM LANE, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110418N.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. Plaintiff filed a Complaint challenging the assessment […]
BELLOTTI v. DEPT. OF REV., 12 OTR 543 (1993)
Stephen BELLOTTI v. DEPARTMENT OF REVENUE TC 3199In the Oregon Tax Court. November 22, 1993. Withholding tax — Definition of employer 1. A taxpayer is not an employer merely because of his title as secretary of the corporation. A taxpayer is an employer only if he has the requisite authority and control in form and […]
KEIL v. DEPARTMENT OF REVENUE, 16 OTR 1 (2001)
RON KEIL, Plaintiff v. DEPARTMENT OF REVENUE, Defendant. TC 4537.In the Oregon Tax Court. Decision for Defendant rendered October 18, 2001. Plaintiff appealed the denial of refunds for his 1995 and 1996 income taxes. Defendant argued that Plaintiff failed to comply with the time limits prescribed by Oregon law. The court found that Plaintiff’s claims […]
BOSHART v. MARION COUNTY ASSESSOR, TC-MD 081103C (Or.Tax 1-29-2010)
STANLEY J. BOSHART and LORI LOU BOSHART, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 081103C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 29, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. By Order issued December 2, 2009, this court denied the parties’ cross-motions for summary judgment on the question of whether Plaintiffs were legally […]
SMURFIT NEWSPRINT CO. v. DEPARTMENT OF REVENUE, 14 OTR 434 (1998)
SMURFIT NEWSPRINT CORPORATION, a Delaware corporation v. DEPARTMENT OF REVENUE. TC 4298.In the Oregon Tax Court. December 23, 1998. INCOME TAXATION — CARRYOVER ADJUSTMENTS 1. There are two alternative ways to view carry over adjustments: (1) to allow the loss as a deduction from the net income as returned in the earlier, or the later, […]
BRENNER v. DEPT. OF REV., 9 OTR 200 (1982)
BRENNER v. DEPARTMENT OF REVENUE TC 1809In the Oregon Tax Court. July 19, 1982. Income taxes — Appeal of assessment — Prepayment of tax —Undue hardship 1. Plaintiff is not required to pay an assessed income tax deficiency prior to trial on the merits as required by 1982 Or Laws ch 29, § 2, for […]
MRS. SMITH’S PIE CO. v. DEPT. OF REVENUE, 4 OTR 398 (1971)
MRS. SMITH’S WEST COAST PIE CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 18, 1971. Statutory construction — Tax exemptions 1. A cardinal rule of statutory construction requires that statutes providing for exemption from taxation must be strictly construed and the exemption must not be enlarged by judicial fiat. Processor’s exemption — […]