STC SUBMARINE, INC. v. DEPARTMENT OF REVENUE TC 3426In the Oregon Tax Court. January 25, 1994. Property taxation-Valuation — Highest and best use 1. A highest and best use analysis is an economic study of market forces focused on the subject property. Highest and best use is determined by weighing market demand for the uses, […]
Category: Oregon Tax Court Opinions
MUNKERS v. COMMISSION, 3 OTR 95 (1967)
LELA K. MUNKERS, EXECUTRIX v. STATE TAX COMMISSION In the Oregon Tax Court. July 28, 1967. Gain taxable — Gain realized — Amount realized 1. It is fundamental that in order for gain to be taxable it must be “realized.” Gain from the sale of property is defined as the excess of the amount realized […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 091583C (Or.Tax 8-10-2010)
FELIPE JUAREZ HERNANDEZ and SILVIA VASQUEZ ROJAS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091583C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 10, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. Plaintiffs filed a Complaint on November 27, 2009. Defendant filed its Answer on December 23, 2009. Defendant’s Answer […]
PODDAR v. DEPT. OF REV, 18 OTR 324 (2005)
Bhagwati P. PODDAR, Plaintiff, u. DEPARTMENT OF REVENUE, Defendant, and CLATSOP COUNTY ASSESSOR, Intervenor. No. TC 4689.In the Oregon Tax Court. Amended decision rendered September 22, 2005. The court amended the original opinion dated September 1, 2005, on Plaintiffs Motion to Correct Opinion. The amendment removed one sentence from footnote 5. The removal of that […]
COX CABLEVISION CORP. v. DEPT. REV., 12 OTR 219 (1992)
COX CABLEVISION CORPORATION v. DEPARTMENT OF REVENUE TC 3003In the Oregon Tax Court. June 10, 1992. Excise tax — Unitary tax — Definition 1. Under former ORS 314.363(1), the Department of Revenue could require that affiliated corporations file a combined report when the affiliated corporations were part of a unitary group. Former ORS 314.363(3) defined […]
KENTROX v. DEPT. OF REV., 19 OTR 340 (2007)
ADC KENTROX, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. 4722.In the Oregon Tax Court. Decision for the department rendered July 5, 2007. Plaintiff (taxpayer) appealed the decision of Defendant (the department) to deny taxpayer a merits conference pursuant to its supervisory authority under ORS 306.115 on the value of taxpayer’s property for the 1999-2000 tax […]
BULLDOG FINANCIAL v. LANE COUNTY ASSESSOR, TC-MD 080211B (Or.Tax 11-28-2008)
BULLDOG FINANCIAL INC., Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080211B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 28, 2008. Page 1 DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiff appeals the real market value (RMV) and assessed value (AV) assigned to its property, identified as Account 0921351, for tax year 2007-08. Trial was held […]
MOORE PAULSON v. DEPT. OF REV., 4 OTR 573 (1971)
MOORE and PAULSON, dba EUGENE GRANITE MARBLE WORKS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 19, 1971. Jurisdiction — Department of Revenue — Oregon law 1. Plaintiffs were entitled to appeal to the Department of Revenue under ORS 306.520 when a significant change of position by the assessor affecting their property occurred […]
BORICH v. JACKSON COUNTY ASSESSOR, TC-MD 090588B (Or.Tax 8-31-2009)
PAMELA BORICH and STEVE BORICH, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 090588B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 31, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. Plaintiffs appeal concerning certain omitted property assessments for tax years 2005-06 through 2007-08. The case is now before the court on Defendant’s Motion to […]
D D LEBANON v. LINN CTY. ASSESSOR, TC-MD 100919B (Or.Tax 11-16-2010)
D D LEBANON LLC, Plaintiff, v. LINN COUNTY ASSESSOR, Defendant. TC-MD 100919B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 16, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on July 16, 2010, requesting that the Complaint be dismissed. A […]
HAYRE v. DEPT. OF REV., 11 OTR 458 (1990)
Jack Jr. and Dorothy HAYRE v. DEPARTMENT OF REVENUE TC 2900In the Oregon Tax Court. December 14, 1990. Partnership — Community of interest in profits and losses 1. An increase in a partner’s share of the liabilities of a partnership is considered a contribution of money by the partner to the partnership. Partnership — Community […]
LUHR v. DEPT. OF REV., 4 OTR 39 (1969)
WILLIAM E. and LUCILE LUHR v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 31, 1969. Installment sales — Election — Statutory requirements 1. The requirement in ORS 316.190(2) that the election to report on the installment basis must be made in the “first return of the taxpayer” means the original and not an […]
VITYUKOV v. MARION COUNTY ASSESSOR, TC-MD 110216D (Or.Tax 8-30-2011)
VICTOR VITYUKOV and NADEZHDA VITYUKOV, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 110216D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 30, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Pursuant to Tax Court Rule (TCR) 54 B(1) and Tax Court Rule Magistrate Division (TCR-MD) 20 this matter is before the court on […]
YOUNGQUIST v. DEPARTMENT OF REVENUE, TC-MD 070691B (Or.Tax 2-26-2009)
JEREMY YOUNGQUIST, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070691B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 26, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A trial was held August 14, 2008. Alice Chaloux, Certified Public Accountant, represented Plaintiff. Testifying as witnesses were Jeremy Youngquist; Eugene R. Hill (Hill), Base Manager […]
BEND PLAZA v. DEPT. OF REV., 7 OTR 511 (1978)
BEND PLAZA, a joint venture of STATE FINANCE COMPANY and WILLIAM B. WEBBER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 18, 1978. Taxation — Levy and assessment — Valuation — Particular real property — In general 1. Property comprising the modern type of suburban shopping center should be valued as an aggregate, […]
CORPORATION PRESIDING BISHOP v. DEPT. OF REV., 6 OTR 268 (1975)
CORPORATION OF THE PRESIDING BISHOP OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 24, 1975. Taxation — Construction of exemption statutes — In general 1. Oregon follows a “strict but reasonable construction” with regard to tax exemptions. Taxation — Exemptions for charitable or benevolent […]
EMMEL v. DEPT. OF REV., 10 OTR 531 (1987)
EMMEL v. DEPARTMENT OF REVENUE TC 2577In the Oregon Tax Court. December 16, 1987. Evidence — Burden of proof 1. The party seeking affirmative relief has the burden of proof in all proceedings before the Tax Court. (ORS 305.427) Taxation — Exemptions — Restrictions on exemptions 2. Farm use requires “current employment of the land […]
STANCORP v. DEPARTMENT OF REVENUE, TC-MD 070881B (Or.Tax 8-18-2011)
STANCORP FINANCIAL GROUP, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070881B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 18, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff[1] appeals Defendant’s Notices of Deficiency Assessment, dated September 25, 2007, for tax years 2002, 2003, and 2004. The parties submitted […]
RUIZ-CARAPIA v. DEPARTMENT OF REVENUE, TC-MD 101164D (Or.Tax 1-27-2011)
FRUMENCIO RUIZ-CARAPIA and ALEJANDRA GONZALEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101164D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 27, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appealed Defendant’s denial of their claimed dependents for tax year 2008. Defendant’s Answer, filed December 9, 2010, stated that […]
HILANDS v. DEPARTMENT OF REVENUE, 4512 (Or.Tax 5-2-2001)
DAVID E. HILANDS and EVADNE A. HILANDS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4512In the Oregon Tax Court. Filed May 2, 2001. ORDER GRANTING DEFENDANT’S CROSS MOTION FOR SUMMARY JUDGMENT andDENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT SENIOR JUDGE CARL N. BYERS Plaintiffs (taxpayers) seek individual income tax refunds for 1997 and […]
FREITAG v. DEPT. OF REV., 19 OTR 37 (2006)
Kurt E. FREITAG and Rita Schaefer, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and LINCOLN COUNTY ASSESSOR, Intervenor. TC 4717-19 4723.In the Oregon Tax Court. Decision for Defendant and Intervenor rendered April 27, 2006. Following the court’s decision in Freitag v. Dept. of Rev., 18 OTR 368 (2005), intervenor Defendant Lincoln County (the county) sought $2,610 […]
TROSETH v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080218C (Or.Tax 9-16-2008)
MARK P. TROSETH and BETTY L. HATCH-TROSETH, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080218C.In the OREGON Tax Court MAGISTRATE Division, Property Tax. September 16, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. Plaintiffs’ Complaint, filed April 4, […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090713B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090713B.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 […]
STUART v. DEPT. OF REV., 6 OTR 389 (1976)
LOIS M. STUART, PERSONAL REPRESENTATIVE OF THE ESTATE OF CHESTER JOHN BLUM, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 3, 1976. Inheritance tax — Transfers subject to tax — Taking effect at or in contemplation of death 1. Although both transfers taking effect at death or transfers made in contemplation of […]
PUD NO. 1 SNOHOMISH COUNTY v. DEPT. OF REV., 18 OTR 199 (2005)
PUBLIC UTILITY DISTRICT NO. 1 OF SNOHOMISH COUNTY, WASHINGTON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. CITY OF SEATTLE, by and through Seattle City Light, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. CITYOFTACOMA, Department of Public Utilities, Light Division, dba Tacoma Power, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. Nos. TC 4560, TC 4577, TX 4578.In the Oregon […]
EDWARDS v. DESCHUTES COUNTY ASSESSOR, TC-MD 100049C (Or.Tax 4-14-2010)
WILLIAM ALAN EDWARDS, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 100049C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 14, 2010. Page 1 DECISION OF DISMISSAL This matter is before the court on its own motion to dismiss the appeal for want of prosecution. Plaintiff filed his […]
FLAVORLAND FOODS v. WASHINGTON COUNTY, 15 OTR 182 (2000)
FLAVORLAND FOODS, now doing business as New Season Foods, Inc., Plaintiff, v. WASHINGTON COUNTY, a political subdivision of the State of Oregon, and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC 4393In the Oregon Tax Court. July 19, 2000 Plaintiff appealed the 1998-99 maximum assessed value (MAV) of its property. It claimed that the assessment […]
ALLEN v. DEPT. OF REV., 17 OTR 248 (2003)
Samuel E. ALLEN and Anita M. Allen, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and CLACKAMAS COUNTY ASSESSOR, Intervenor-Defendant. TC 4571.In the Oregon Tax Court. Regular Division. Decision rendered November 5, 2003. Plaintiffs appealed from a Magistrate Division Decision holding that the real market value (RMV) of the Monarch Motor Motel (the Monarch) was $8,800,000 as […]
GIBBONS v. DEPT. OF REV., 9 OTR 176 (1982)
GIBBONS et al v. UMATILLA COUNTY PEOPLE’S UTILITY DISTRICT TC 1657In the Oregon Tax Court. June 29, 1982. Municipal corporations — Taxes — Local Budget Law 1. The Local Budget Law, ORS 294.305 to 294.520, must be carefully observed by the governing bodies of those municipalities which have the power to impose property taxation (including […]
ZAKHARYUK v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080357B (Or.Tax 12-12-2008)
FLAVIYA ZAKHARYUK, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080357B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 12, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals the real market value and assessed value assigned to her home for tax year 2007-08. Trial was held on October 28, 2008. Flaviya Zakharuk appeared on her […]
FORCE v. DEPARTMENT OF REVENUE, TC-MD 070651B (Or.Tax 12-11-2008)
REBECCA GWEN FORCE, Personal Representative of the Estate of William R. Pierson, Deceased, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070651B.In the Oregon Tax Court. Magistrate Division, Inheritance Tax. December 11, 2008. Page 1 ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090724B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090724B.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 […]
CHART DEVELOPMENT CORP. v. DEPT. OF REV., 17 OTR 170 (2003)
CHART DEVELOPMENT CORP., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4359.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered July 15, 2003. Plaintiff purchased property in early 1996 on which timber and one or more buildings existed. The land, structures, and timber were contained in one property tax account. After purchasing the property […]
COOS HEAD TIMBER CO. v. COMMISSION, 3 OTR 143 (1967)
COOS HEAD TIMBER COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. December 15, 1967. Property valuation methods 1. Whenever possible the market data approach is to be used instead of the replacement cost approach in determining the true cash value of property. Property valuation — Arm’s length transaction 2. An arm’s length bona […]
SHAH v. WASHINGTON COUNTY ASSESSOR, TC-MD 080354B (Or.Tax 1-21-2009)
CHETAN PRATAP SHAH and SONAL CHETAN SHAH, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 080354B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 21, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the real market value of their property for tax year 2007-08. A trial was held in the Oregon Tax Courtroom, Salem, […]
YAMHILL CTY. ASS. v. JOHNSON LIVING, TC-MD 090709B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090709B.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 […]
LANE COUNTY ASSR. v. AUTHENTIC MODELS, TC-MD 110145D (Or.Tax 10-26-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. AUTHENTIC MODELS INC., Defendant. TC-MD 110145D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 26, 2011. DECISION JILL A. TANNER PRESIDING, Magistrate. Plaintiff appeals the 2010-11 real market value of property identified as Account 1737574 (subject property). A trial in the above-entitled matter was held by telephone on August […]
VILL. AT GRES. v. MULTNOMAH COUNTY ASS., TC-MD 100761B (Or.Tax 11-3-2010)
THE VILLAGE AT GRESHAM LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100761B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 3, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff filed its appeal in this matter on May 10, 2010. A case management conference was held on July 22, 2010. The […]
PORTLAND ST. U. BOOKSTORE v. MULTNOMAH CO., TC-MD 060824C (Or.Tax 6-30-2009)
PORTLAND STATE UNIVERSITY BOOKSTORE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 060824C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. June 30, 2009. DECISION DAN ROBINSON, Magistrate. This matter came before the court on cross-motions for partial summary judgment, Plaintiff seeking an exemption for the 2006-07 tax year as a charitable institution under ORS […]
BRUGH v. DEPARTMENT OF REVENUE, TC-MD 091452C (Or.Tax 1-22-2010)
JOSEPHINE E. BRUGH, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091452C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 22, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed October 26, 2009, asking that the appeal be […]
GUNNARI v. DEPARTMENT OF REVENUE, 15 OTR 225 (2000)
TERENCE W. GUNNARI, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4409In the Oregon Tax Court. October 12, 2000 The court found that Plaintiff’s debt was not acquired in connection with Plaintiff’s trade or business nor was it worthless. Therefore, Plaintiff was not entitled to a bad-debt deduction. The court also found that even though Plaintiff […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090747D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090747D.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 04600, [1] for tax year 2008-09. […]
FURTICK v. COMMISSION, 3 OTR 242 (1968)
DONALD AND SYLVIA FURTICK v. STATE TAX COMMISSION In the Oregon Tax Court. July 12, 1968. Notice — Tax deficiency assessment 1. Mailing of notice of tax deficiency assessment to taxpayers’ accountant rather than to taxpayers at their last known address does not meet the requirements of ORS 314.405. Representation — By accountant — Notice […]
MT. OLIVE PARK DVLP. v. MULTNOMAH COUNTY, TC-MD 081006D (Or.Tax 11-21-2008)
MT. OLIVE PARK DVLP., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 081006D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 21, 2008. DECISION OF DISMISSAL JILL A. TANNER PRESIDING MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed on October 20, 2008, requesting that Plaintiff’s Complaint be dismissed. A […]
UTICO CORP. v. COMMISSION, 3 OTR 457 (1969)
UTICO CORP. v. COMMISSION In the Oregon Tax Court. June 13, 1969. Consolidated returns — Statutory construction 1. In construing ORS 317.360 relating to filing of consolidated returns, consideration should be given to other Oregon statutes relating to allocation of income. Consolidated returns — Purpose 2. The purpose of allocation statutes is to allow Oregon […]
LANE CTY. ASS. v. SPRINGFIELD PROF. BUIL., TC-MD 110137D (Or.Tax 6-15-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. SPRINGFIELD PROFESSIONAL BUILDING ASSOCIATES, LLC Defendant. TC-MD 110137D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 15, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendants’ Motion to Dismiss (Motion), filed April 19, 2011, requesting that the Complaint be dismissed. Plaintiff […]
EFAW v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080265B (Or.Tax 5-2-2008)
DAVID EFAW dba MOBILE MUSIC ENTERTAINMENT SERVICES, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080265B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 2, 2008. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held on April 17, 2008. David Efaw appeared on his own behalf. Joe Honl represented Defendant. The parties agreed […]
RANDOLPH v. DESCHUTES COUNTY ASSESSOR, TC-MD 080287B (Or.Tax 9-19-2008)
CHARLOTTE M. RANDOLPH and JAMES H. RANDOLPH, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080287B.In the Oregon Tax Court. Magistrate Division. September 19, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. On July 23, 2008, the parties filed a proposed Stipulation for the 2007-08 tax year. Therein, it was recommended that the real market value […]
GARCIA v. DEPARTMENT OF REVENUE, TC-MD 070758D (Or.Tax 6-4-2008)
JOSE RODRIGO GARCIA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070758D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 4, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment, dated September 17, 2007, denying the Working Family Credit and Child and Dependent Care Credit claimed for […]
DEPT. OF REV. v. CLARK, 17 OTR 218 (2003)
DEPARTMENT OF REVENUE, Plaintiff, v. Gary Allen CLARK, Defendant. Gary Allen CLARK, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4604, TC 4605.In the Oregon Tax Court. Regular Division. Decision for Department of Revenue rendered October 6, 2003. Both parties appealed from a Magistrate Division Decision dismissing taxpayer’s Complaint and granting $5,000 in frivolous appeal damages […]
SMITH KLINE FRENCH v. COMMISSION, 1 OTR 532 (1964)
SMITH KLINE FRENCH v. STATE TAX COMMISSION In the Oregon Tax Court. April 24, 1964. Excise Tax 1. A corporate excise tax upon wholly interstate commerce beginning in and passing through or ending in the taxing state is unconstitutional, as being an undue burden upon interstate commerce. Constitutional law — Interstate commerce — State net […]
KENEALLY v. DEPARTMENT OF REVENUE, TC-MD 091569D (Or.Tax 1-11-2011)
NICHOLAS KENEALLY and CARRIE KENEALLY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091569D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 11, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s denial of Plaintiff’s (Nicholas Keneally) claimed employee business mileage deduction for tax years 2005 and 2006. A trial was […]
SUP. ROLLER TECH. v. CLACK. CTY. ASSESSOR, TC-MD 091314C (Or.Tax 2-9-2010)
SUPERIOR ROLLER TECHNOLOGY, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 091314C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the late filing penalties Defendant imposed as part of an omitted property assessment for tax years 2005-06 through 2008-09, inclusive, on property identified as Account P2252351. […]
JOHNSON v. DEPT. OF REV., 10 OTR 224 (1986)
JOHNSON et al v. DEPARTMENT OF REVENUE TC 1981 and 1983In the Oregon Tax Court. February 14, 1986. Taxation — Mode of assessment in general — Matters consideredand methods of valuation 1. ORS 308.411(2) allows the owner of an industrial plant to elect to exclude the income approach to valuation and to exclude consideration of […]
SAHM v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080422D (Or.Tax 10-21-2008)
S. CARY SAHM, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080422D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 21, 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 April 4, 2008, Plaintiff filed a Complaint. Case […]
HOUGHTON v. DEPT. OF REV., 4 OTR 451 (1971)
DONOVAN G. HOUGHTON ET AL, v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 7, 1971. Appraisal methods — Income approach 1. Lacking market data, the income approach (also known as the capitalization approach) is an acceptable and necessary method of estimating the present worth of the benefits to be reaped from property in […]
LANE ELECTRIC COOPERATIVE v. DEPT. OF REV., 10 OTR 501 (1987)
LANE ELECTRIC COOPERATIVE, INC. v. DEPARTMENT OF REVENUE TC 2583In the Oregon Tax Court. November 23, 1987. Taxation — Gross Receipts Taxes — Clubs, cooperatives andnon-profit organizations 1. ORS 308.805 imposes a tax on “all gross revenue” of electric cooperatives in lieu of all other taxes. Taxation — Gross Receipts Taxes — Clubs, cooperatives andnonprofit […]
KNAPP I v. CITY OF JACKSONVILLE, 18 OTR 22 (2004)
IN THE OREGON TAX COURT REGULAR DIVISION Carol R. KNAPP, Dee West, Gary West, Frank Crum, Georgeann Crum, Fred Miller, Marie Miller, Don Parker, Linda K. Bush, Carolyn Endeman, Paul Hayes, and Alvin K. Reiss, Plaintiffs, v. The CITY OF JACKSONVILLE, OREGON, Defendant. No. TC 4641.In the Oregon Tax Court. Decision rendered September 28, 2004. […]
ROELLI v. DEPARTMENT OF REVENUE, 14 OTR 201 (1997)
Conrad H. ROELLI v. DEPARTMENT OF REVENUE TC 3964In the Oregon Tax Court. July 1, 1997 Constitutional law — Privileges and Immunities Clause 1. A state may discriminate against nonresidents when (1) there is a substantial reason for the difference in treatment and (2) the discrimination practiced against nonresidents bears a substantial relationship to the […]
McGILL v. DEPARTMENT OF REVENUE, 14 OTR 40 (1996)
Anita M. McGILL v. DEPARTMENT OF REVENUE TC 3666In the Oregon Tax Court. September 6, 1996 Property taxation — Department of Revenue — Supervisory powers 1. A petition under ORS 306.115 is merely a means of helping the department “discover” reasons to correct the roll. Property taxation — Department of Revenue — Supervisory powers 2. […]
MAITRA v. DOUGLAS COUNTY ASSESSOR, TC-MD 101052B (Or.Tax 4-1-2011)
SHYAMAL KUMAR MAITRA and BANDANA MAITRA, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 101052B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 1, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appeal the disqualification from farm use special assessment of 3.96 acres of farm land (subject property) identified as Account R15300 for the […]
AANDERUD v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090138B (Or.Tax 8-20-2009)
JOHN H. AANDERUD and CHRISTINE M. AANDERUD, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090138B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 20, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns a clerical error that occurred for the six tax years: 2003-04 through 2008-09. The residential property is identified as […]
MURRAY v. DEPT. OF REVENUE, TC-MD 070890B (Or.Tax 4-7-2008)
CHRISTOPHER D. MURRAY and KELLY MURRAY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070890B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 7, 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 […]
ZAMANI v. DEPT. OF REVENUE, 19 OTR 400 (2007)
Joseph ZAMANI, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4782.In the Oregon Tax Court. Decision for Defendant rendered March 14, 2008. Plaintiff (taxpayer) appealed notices of liability issued by Defendant (the department). The magistrate dismissed the case because the notices were not timely appealed. The court, reviewing the magistrate’s determination for abuse of discretion, […]
BROOKS RESOURCES CORP. v. DEPT. OF REV., 7 OTR 330 (1978)
BROOKS RESOURCES CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 7, 1978. Taxation — Levy and assessment — Valuation — Matters considered 1. Alleged “restrictions” on the use of an income property are irrelevant in the valuation of the property unless the “restrictions” are shown to be deleterious to the use and […]
HUMBLE OIL REFINING CO. v. DEPT. OF REV., 4 OTR 284 (1971)
HUMBLE OIL REFINING COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 13, 1971. Apportionment method — Unitary business tests 1. Circumstances which usually call for the application of apportionment of income of a multistate business are unity of ownership, unity of management and unity of operation and when business in-state depends upon […]
FLYNN v. LANE COUNTY ASSESSOR, TC-MD 080083D (Or.Tax 6-3-2009)
PATRICK M. FLYNN JR., Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080083D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 3, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notices of Intention to Add Omitted Property (Notices), for Accounts 0666691 and 1738093, dated October 18, 2008.[1] A trial was held in the […]
CRUZ v. DEPARTMENT OF REVENUE, TC-MD 110059D (Or.Tax 7-12-2011)
JOSE RIGOBERTO ARREGUIN CRUZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110059D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 12, 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 April 22, […]
GIACCHERO v. TILLAMOOK COUNTY ASSESSOR, TC-MD 070832C (Or.Tax 1-25-2008)
ALLEN E. GIACCHERO and DOROTHY V. GIACCHERO, Plaintiffs, v. TILLAMOOK COUNTY ASSESSOR, Defendant. TC-MD 070832C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 25, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed November 29, 2007, requesting that the Complaint […]
LAMERS v. DEPT. OF REV., 8 OTR 106 (1979)
JOHN LAMERS, Assessor for Polk County v. DEPARTMENT OF REVENUE BOISE CASCADE CORPORATION, Intervenor In the Oregon Tax Court. March 26, 1979. Taxation — Levy and assessment — Real property — Cost 1. The appraiser’s goal, under the “reproduction cost new, less depreciation” technique, is to determine the value of a replica of the subject […]
CASCADE TRUCK v. COMMISSION, 3 OTR 420 (1969)
CASCADE TRUCK PARTS SERVICE, INC. v. COMMISSION In the Oregon Tax Court. April 25, 1969. Pleading — Burden of proof 1. The burden of proof is on the plaintiff to establish that the tax commission erred in assessing the deficiency. Tax free exchange — Transferee’s basis 2. The transferee in a tax-free transfer to a […]
API PROP. 1048 v. MULTNOMAH COUNTY ASS., TC-MD 100644B (Or.Tax 7-9-2010)
API PROPERTIES 1048, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100644B.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 […]
DEPARTMENT OF REVENUE v. HEALY, 19 OTR 553 (2009)
DEPARTMENT OF REVENUE, Plaintiff, v. Kathleen R. HEALY, Defendant. TC 4881.In the Oregon Tax Court. Decision for Plaintiff rendered April 14, 2009. Plaintiff (department) appealed from a Magistrate Division decision regarding an omitted property assessment made by Clackamas County Assessor. Granting the department’s motion for summary judgment, the court found that where an addition to […]
SHULL v. COMMISSION, 1 OTR 445 (1963)
SHULL v. STATE TAX COMMISSION In the Oregon Tax Court. October 28, 1963. Statutes — Adopted federal statutes — Interpretations 1. When the Oregon Supreme Court has not yet construed a statute, federal decisions interpreting a comparable federal statute are of considerable persuasion. Statutes — Construction — Extrinsic aids — Regulations 2. Longstanding federal and […]
ADVANCED TOWER v. MARION COUNTY, TC-MD 091203C (Or.Tax 12-22-2009)
ADVANCED TOWER COMPONENTS, INC., Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 091203C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 22, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed to the Tax Court seeking waiver of the penalties Defendant imposed as part of an omitted property tax assessment for tax years 2006-07, 2007-08, and […]
PALAFOX v. DEPARTMENT OF REVENUE, TC-MD 101263B (Or.Tax 10-25-2011)
JOSE J. PALAFOX and GLORIA A. PALAFOX, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101263B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 25, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appealed Defendant’s Notice of Refund Adjustment and/or Distribution for the 2009 tax year. A trial was held in […]
UNITY v. MULTNOMAH COUNTY ASSE., TC-MD 100368B (Or.Tax 2-22-2011)
CHRIST LIGHT UNITY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100368B.In the Oregon Tax Court. Magistrate Division, Tax. February 22, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of its application for property tax exemption for the tax year 2009-10. The matter is before the court on written submissions. I. STATEMENT OF […]
ADAMS v. DEPT. OF REV., 6 OTR 384 (1976)
BETTY L. ADAMS, PERSONALLY AND AS PERSONAL REPRESENTATIVE OF THE ESTATE OF STANLEY S. ADAMS, DECEASED, v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 16, 1976. Evidence — Subjects of expert testimony — Matters of common knowledge or observation 1. The existence of a contractual agreement between decedent and his employer which required […]
PACIFIC COAST LAND v. DEPT. OF REV., 4 OTR 314 (1971)
PACIFIC COAST LAND CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 19, 1971. Property valuation — Assessed valuation increase 1. A substantial increase in assessed value must be supported by convincing evidence that there was actually such an increase in value, or that the increase was justified by a change in the […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090743D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090743D.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 04200, [1] for tax year 2008-09. […]
KRUMMENACKER/ZIMMERLING v. DEPT. OF REV., 17 OTR 164 (2003)
George G. KRUMMENACKER and Antoinette M. Krummenacker, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. David ZIMMERLING, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4611, TC 4615.In the Oregon Tax Court. Regular Division. Decision for Plaintiffs rendered August 12, 2003. Plaintiffs appeal from a decision of the Magistrate Division seeking a reduction in the real market value […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090763D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090763D.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 00700, for tax year 2008-09. A […]
T R SERVICE v. COMMISSION, 3 OTR 271 (1968)
T R SERVICE, INC. v. COMMISSION In the Oregon Tax Court. September 13, 1968. Property taxation — Valuation 1. The rule regarding property tax valuation is that each year stands by itself. Property taxation — Valuation — Appeal procedures 2. A taxpayer seeking a change in the valuation placed upon his property by the assessor […]
SHILO INN NEWPORT v. LINCOLN CTY. ASSESSOR, TC-MD 100107D (Or.Tax 1-27-2011)
SHILO INN NEWPORT LLC, Plaintiff, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 100107D.In the Oregon Tax Court. Magistrate Division, Property Tax. January 27, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on the parties’ Stipulated Agreement, filed January 21, 2011. The parties agreed that the real market […]
STEVENS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080376B (Or.Tax 10-10-2008)
PATRICIA K. STEVENS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080376B.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 its own motion to dismiss. A case management conference was convened on July 10, 2008. Subsequently, written arguments were […]
PORT OF MORROW v. MORROW COUNTY ASSESSOR, TC-MD 091456D (Or.Tax 2-28-2011)
PORT OF MORROW, Plaintiff, v. MORROW COUNTY ASSESSOR, Defendant. TC-MD 091456D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 28, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notices of Partial Disqualification from Special Assessment as Farmland in a Non-EFU Zone, dated June 29, 2009, imposing additional taxes on the disqualification from […]
CHAPIN v. DEPT. OF REV., 8 OTR 361 (1980)
JACK R. AND MARY L. CHAPIN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 12, 1980. Taxation — Exemptions — Crops and other products of the soil 1. Special farm use assessment classification was to provide relief to “farmers” and retard the diversion of agricultural land to other uses. Statutes — Construction and […]
GUSTAFSON v. DEPT. OF REV., 3 OTR 505 (1969)
BRUCE L. AND FRANCES A. GUSTAFSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 19, 1969. Domicile — Evidence 1. Where plaintiff husband filed income tax returns in Oregon, voted in Oregon, maintained bank account in Oregon and retained Oregon driver’s license while on military duty outside of Oregon, the evidence did not […]
PGE COMPANY v. COMMISSION, 2 OTR 222 (1965)
PORTLAND GENERAL ELECTRIC CO. v. STATE TAX COMMISSION In the Oregon Tax Court. November 1, 1965. Federal property — Lessees — State taxation — General rule 1. The general rule is that lessees of real property from the United States are subject to nondiscriminatory state taxes, while lessees of property on military bases are not […]
CURTIS I v. DEPT. OF REV., 19 OTR 123 (2006)
Laurel Ann CURTIS, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4765.In the Oregon Tax Court. Decision for Defendant rendered August 8, 2006. Plaintiff filed a complaint in the Regular Division asserting that Defendant had improperly assessed certain income taxes against her. Plaintiff did not allege in the complaint that she had paid the tax […]
SPRINGWATER ENV. v. CLACKAMAS COUNTY, TC-MD 100196D (Or.Tax 2-17-2011)
SPRINGWATER ENVIRONMENTAL SCIENCES SCHOOL, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 100196D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 17, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of its 2007-08 property tax exemption application[1] received by Defendant on July 2, 2008, […]
SMITH v. DEPT. OF REV., 5 OTR 249 (1973)
WILLIAM F. SMITH and CHARLOTTE F. SMITH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 14, 1973. Income tax — State’s jurisdiction to tax 1. The state, as sovereign, has a power to tax which is virtually unlimited, except as circumscribed by constitutional provisions. Income tax — Taxable income 2. The state is […]
LEWIS v. DEPARTMENT OF REVENUE, TC-MD 110938D (Or.Tax 11-23-2011)
DAVID G. LEWIS and DONNA M. RALSTIN-LEWIS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110938D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 23, 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. […]
UNION PACIFIC RAILROAD v. DEPT. OF REV., 11 OTR 165 (1989)
UNION PACIFIC RAILROAD COMPANY and its lessors Oregon-Washington Railroad and Navigation Company and Oregon Short Line Railroad Company v. DEPARTMENT OF REVENUE TC 2039 and 2196In the Oregon Tax Court. January 30, 1989. Taxation — Liability of persons and property — Railroads 1. ORS 308.510(1) expressly subjects the properties of railroads to taxation. Taxation — […]
BADILLO v. DEPARTMENT OF REVENUE, TC-MD 100207C (Or.Tax 6-25-2010)
DANIEL BADILLO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100207C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 25, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was scheduled at […]
JAGGER/JAGGER v. LANE COUNTY ASSESSOR, TC-MD 110120D (Or.Tax 8-4-2011)
JAMES C. JAGGER/JAGGER HOLLAND PC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110120D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 4, 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 July 12, 2011, the […]
CRIV INVESTMENTS v. DEPARTMENT OF REVENUE, 14 OTR 181 (1997)
CRIV INVESTMENTS, INC. v. DEPARTMENT OF REVENUE TC 4046In the Oregon Tax Court. April 23, 1997 Corporate income tax — Corporate partners 1. Corporate partners are liable for the tax imposed by ORS chapter 318 on their distributive shares of partnership income. Corporate income taxation — Activities in Oregon 2. ORS chapter 318 imposes a […]
RIOS-JARACUARO v. DEPARTMENT OF REVENUE, TC-MD 110074C (Or.Tax 5-31-2011)
JOSE F. RIOS-JARACUARO and ANA M. PLANCARTE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110074C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 31, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. Plaintiffs filed their Complaint on February 16, 2011, challenging Notices of Deficiency Assessment for the 2005 through 2009 tax years. […]
SHERMAN v. DEPARTMENT OF REVENUE, 16 OTR 64 (2002)
PHILIP SHERMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. VIVIAN SHERMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4547, No. 4556.In the Oregon Tax Court. Decision for Defendant rendered August 1, 2002. Plaintiffs sought refunds of their 1997, 1998, 1999, and 2000 state income taxes, arguing that the taxation of […]
UTGARD v. COMMISSION, 1 OTR 274 (1963)
UTGARD v. STATE TAX COMMISSION In the Oregon Tax Court. May 3, 1963. Statutes — Construction — Legislative intent 1. In reconciling a currently conflicting and overlapping statute, the goal is to arrive at the legislative intent. Statutes — Construction — Meaning of language 2. Every section, phrase, and word used by the legislature is […]