BOISE CASCADE CORPORATION v. DEPARTMENT OF REVENUE TC 3018In the Oregon Tax Court. June 17, 1991. Property taxation — Intangible property 1. Goodwill, going concern, management and work force in place are not intangible real or personal property. Property taxation — Valuation 2. In setting a value, an appraiser attempts to duplicate the positions of […]
Category: Oregon Tax Court Opinions
GABRIEL v. COMMISSION, 2 OTR 176 (1965)
GABRIEL v. STATE TAX COMMISSION In the Oregon Tax Court. June 29, 1965. Corporations — Exchange of stock — Inconsistent position 1. Where taxpayer’s position is inconsistent with the position taken before the United States Tax Court, this court will weigh all the facts. Trial had in Multnomah County. James A. Larpenteur, Jr., Portland, argued […]
JULIAN v. DEPT. OF REV., 17 OTR 384 (2004)
Rene C. JULIAN and Cindy S. Julian, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4594.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered June 11, 2004. Plaintiffs are Washington residents with Oregon source income due to the employment of Rene C. Julian (Julian) as a truck driver for an Oregon nonprofit organization. They […]
WHITE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110227C (Or.Tax 11-8-2011)
GLENN T. WHITE and DIANE WHITE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110227C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 8, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed April 29, 2011, requesting that the Complaint be dismissed. By their Complaint, […]
TUALATIN DEVELOPMENT v. DEPT. OF REV., 3 OTR 499 (1969)
TUALATIN DEVELOPMENT CO., INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 19, 1969. True cash value — Restricted open areas — Golf course 1. Where property is required to be maintained as open area and is put to its highest and best use as a golf course but was always unprofitable, the […]
CAPSEY v. DEPT. OF REV., 9 OTR 162 (1982)
CAPSEY v. DEPARTMENT OF REVENUE TC 1492In the Oregon Tax Court. May 20, 1982. Farm-use assessment — Leased land 1. In order to qualify for assessment for farm use, the farming operation of leased agricultural property carried on by the lessee must be for the purpose of obtaining a profit in money. Farm-use assessment — […]
MA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090296C (Or.Tax 6-3-2009)
TONY WEI FENG MA and TIFFANY Y. CHEUNG, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090296C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 3, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed the property taxes on their personal residence for the 2008-09 tax year. A hearing was held on the matter on April […]
MAGNO v. DEPT. OF REV., 19 OTR 51 (2006)
Thelma C. MAGNO, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and WASHINGTON COUNTY ASSESSOR, Intervener-Defendant. TC 4720.In the Oregon Tax Court. Decision for Plaintiff rendered May 18, 2006. Plaintiff (Taxpayer) contends that Washington County’s (the county) assessment of the real market value (RMV) of taxpayer’s property and the exception value for the newly improved property for […]
ROEDER HOLDINGS v. DESCHUTES CTY. ASSES., TC-MD 100511B (Or.Tax 4-11-2011)
ROEDER HOLDINGS LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100511B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 11, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of 61 lots (subject property) located in the Monticello Estates subdivision in Deschutes County. (See Attachment 1.) A trial was […]
VISION PROPERTIES v. COUNTY ASSESSOR, TC-MD 070912B (Or.Tax 10-10-2008)
VISION PROPERTIES, LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 070912B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 10, 2008. DECISION GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT JEFFREY S. MATTSON MAGISTRATE. This matter is before the court on Defendant’s motion that the case be dismissed. A Motion for Summary Judgment (motion) was filed […]
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 […]
SIMPSON v. DEPT. OF REVENUE, TC-MD 101312B (Or.Tax 3-9-2011)
PATRICK SIMPSON and DANIELLE SIMPSON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101312B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 9, 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 […]
MANDOE v. DEPARTMENT OF REVENUE, TC-MD 091451B (Or.Tax 1-29-2010)
BO DANIEL MANDOE and ANN HYMAS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091451B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 29, 2010. 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 […]
MITCHELL v. DEPT. OF REVENUE, TC-MD 090097D (Or.Tax 2-9-2010)
JAMES FRANKLIN MITCHELL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090097D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 9, 2010. 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 February 17, 2009, Plaintiff filed […]
ROSEBURG LBR. CO. ET AL v. COMMISSION, 3 OTR 209 (1968)
ROSEBURG LUMBER CO., CARLYN PANEL CO., RIDDLE VENEER CO., DOUGLAS FIR PLYWOOD CO. v. COMMISSION In the Oregon Tax Court. April 19, 1968. Book value — True cash value 1. Book value is not as a matter of law the equivalent of true cash value. Average inventory method — Applicable definitions — Commission intent 2. […]
RON JONES CO. ET AL v. DEPT. OF REV., 5 OTR 495 (1974)
RON JONES CO. and BATTLECREEK COMMONS ASSOCIATION v. DEPARTMENT OF REVENUE and HAROLD DOMOGALLA, ASSESSOR OF MARION COUNTY In the Oregon Tax Court. April 3, 1974. Statutory construction — Centrally assessed corporations — Condominiums 1. Where the city supplies the main water lines, via easements, to a condominium complex, the system is to be assessed […]
VILLAGE AT MAIN ST. v. CLACKAMAS CTY., TC-MD 070501D (Or.Tax 12-13-2011)
VILLAGE AT MAIN STREET PHASE II, LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 070501D (Control) 070502D; 080567D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 13, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2006-07 real market value of improvements identified as Accounts 05008964 (Tax Lot 100) and 05003168 (Tax Lot […]
PETERSON v. DEPARTMENT OF REVENUE, TC-MD 101333C (Or.Tax 3-31-2011)
TIMINDRA PETERSON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101333C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 31, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed January 21, 2011, asserting Plaintiffs’ Complaint in this court for the 2009 […]
VENTURA-LOPEZ v. DEPARTMENT OF REVENUE, TC-MD 081060B (Or.Tax 1-30-2009)
MIGUEL VENTURA-LOPEZ, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081060B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 30, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed with its Answer on November 20, 2008, requesting that the Amended Complaint […]
LITTON SYSTEMS, INC. v. JOSEPHINE CTY. ASSESSOR, 17 OTR-MD 178 (2002)
LITTON SYSTEMS, INC., Cresticon, Inc., and Litton Industries, Inc., Plaintiffs, v. JOSEPHINE COUNTY ASSESSOR and DEPARTMENT OF REVENUE, Defendants. TC-MD 010928C.In the Oregon Tax Court. Magistrate Division. Decision rendered for Plaintiffs July 3, 2002. Plaintiffs appealed the decision of the Department of Revenue (the department) to refuse to exercise its supervisory power to consider the […]
SOUTHERN PACIFIC TRANS. CO. v. DEPT. OF REV., 12 OTR 278 (1992)
SOUTHERN PACIFIC TRANSPORTATION CO. v. DEPARTMENT OF REVENUE, Douglas County, Klamath County, Lane County and Linn County TC 3184In the Oregon Tax Court. September 17, 1992. Property taxation — Statutory interest 1. The 16 percent statutory interest rate applies to all taxes which were unpaid as of July 1, 1989, unless they were paid prior […]
RAMSEY v. DEPT. OF REV., 7 OTR 478 (1978)
THOMAS E. and LORRAINE L. RAMSEY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 21, 1978. Taxation — Income taxes — Persons liable — Residence Taxation — Income taxes — Power to impose — Residence 1. An individual may have several residences (or abodes) at any given time, but only one domicile. Taxation […]
PATTY v. DEPT. OF REV., 5 OTR 332 (1973)
DALE F. AND KAREN H. PATTY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 17, 1973. Basis — Residential property 1. Beginning in 1969, on sale of personal residence the basis of residential property for income tax purposes is the federal basis. Constitutional law — Oregon Constitution — United States Constitution 2. Statute, […]
SULLIVAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080531C (Or.Tax 8-26-2008)
JOHN SULLIVAN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080531C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 26, 2008. DECISION DAN ROBINSON MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed May 27, 2008. Citing ORS 305.280(4), Defendant asserts that Plaintiff did not appeal “within 30 days of the […]
LONG v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090661D (Or.Tax 10-8-2009)
LLOYD L. LONG (DECEASED) and DELORES D. LONG, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090661D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 8, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s (Delores D. Long) appeal of the real market value of property identified as Account […]
ENGELS v. DEPARTMENT OF REVENUE, TC-MD 101366B (Or.Tax 7-20-2011)
JAMES ENGELS JR and JENNIFER ENGELS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101366B.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. […]
MAHARAJ v. DEPT. OF REVENUE, TC-MD 101148C (Or.Tax 7-20-2011)
RAJIV D. MAHARAJ and SHANTEL C. MAHARAJ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101148C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 20, 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 trial […]
CALABRIA v. CLACKAMAS COUNTY ASSESSOR, TC-MD 100360B (Or.Tax 3-16-2011)
ALFRED D. CALABRIA and CYNTHIA J. CALABRIA, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100360B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 16, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value and exception real market value for property identified as Account 05018993 (subject property.) A telephone trial […]
MEHR FAMILY TRUST v. POLK COUNTY ASSESSOR, TC-MD 100316C (Or.Tax 3-3-2011)
MEHR FAMILY TRUST OF 2009, Plaintiff, v. POLK COUNTY ASSESSOR, Defendant. TC-MD 100316C.In the Oregon Tax Court. Magistrate Division, Property Tax. March 3, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appealed the real market value (RMV) of the subject property for the 2008-09 tax year.[1] The property is identified in the assessor’s records as Account 398985. […]
BANK OF CALIFORNIA v. DEPT. OF REV., 7 OTR 416 (1978)
THE BANK OF CALIFORNIA, N.A., EXECUTOR OF THE ESTATE OF FRANK C. WAGENKNECHT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 12, 1978. Taxation — Inheritance taxes — Exemptions — Charitable, educational or religious bequests 1. An educational gift in trust to an Illinois trustee is not exempt under ORS 118.020(3) (1971 Replacement […]
GUIDO v. DEPT. OF REV., 10 OTR 85 (1985)
GUIDO v. DEPARTMENT OF REVENUE TC 2212In the Oregon Tax Court. July 23, 1985. Taxation — Exemptions — Crops and other products of the soil 1. Farm use includes wasteland, in an exclusive farm use zone, lying in or adjacent to and in common ownership with farm use land. (ORS 215.203(2)(b)(E).) Statutes — Construction and […]
INDUSTRIAL AIR PRODUCTS v. DEPT. OF REV., 4 OTR 103 (1970)
INDUSTRIAL AIR PRODUCTS CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 7, 1970. Deficiency assessments — Following federal change or correction 1. It is clear that under ORS 314.410(3) the Department of Revenue has authority to make the same adjustments to a taxpayer’s Oregon returns as the Commissioner of Internal Revenue made […]
PEREZ v. DEPARTMENT OF REVENUE, TC-MD 100047D (Or.Tax 7-26-2010)
J. JESUS TAFOLLA PEREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100047D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 26, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s failure to respond to the court’s Journal Entry, filed June 18, […]
PHILIPS INDUSTRIES v. DEPT. OF REV., 5 OTR 462 (1974)
PHILIPS INDUSTRIES OF OREGON, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 18, 1974. Exemptions — Commercial facilities under construction — Intent 1. The intent of the developer is significant in the determination of a construction exemption under ORS 307.330 and 307.340. Exemptions — Commercial facilities under construction — Testing 2. When […]
MISKOWIEC v. DEPARTMENT OF REVENUE, TC-MD 070795E (Or.Tax 1-4-2008)
TERESA A. MISKOWIEC, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070795E.In the Oregon Tax Court. Magistrate Division, Income Tax. January 4, 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 […]
SMITH v. DEPT. OF REVENUE, TC-MD 091390C (Or.Tax 12-18-2009)
ANGELA SMITH, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091390C.In the Oregon Tax Court. Magistrate Division, Income Tax. December 18, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request, contained in its Answer, that the court dismiss Plaintiff’s appeal as untimely under ORS 305.280(2).[1] A […]
KINGERY v. DEPT. OF REV., 6 OTR 202 (1975)
MARION L. KINGERY, PERSONAL REPRESENTATIVE OF THE ESTATE OF LYLE B. KINGERY, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 23, 1975. Inheritance tax — Closely held stock — Valuation of 1. The statute, regulations and rulings provide only broad guidelines for the valuation of stock in a closely held investment corporation. […]
PHILLIPS v. DEPARTMENT OF REVENUE, TC-MD 101242B (Or.Tax 3-2-2011)
CYNTHIA RAE PHILLIPS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101242B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 2, 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. On February 18, […]
HARDING v. DEPT. OF REV., 10 OTR 166 (1985)
HARDING v. DEPARTMENT OF REVENUE TC 2351In the Oregon Tax Court. October 29, 1985. Taxation — Judicial remedies — Appeal from assessment 1. ORS 305.560 requires an appealing party to file a complaint with the Oregon Tax Court within 60 days of the date of the order. Taxation — Judicial remedies — Appeal from assessment […]
OLDFIELD v. DOUGLAS CO. ASSESSOR, TC-MD 090131B (Or.Tax 5-7-2009)
JIMMY OLDFIELD, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 090131B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 7, 2009. Page 1 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 […]
HEENAN AND DOMOGALLA v. DEPT. OF REV., 5 OTR 78 (1972)
JAMES HEENAN, Sheriff AND HAROLD DOMOGALLA, Assessor of Marion County, v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 16, 1972. County Board of Equalization — Jurisdiction — Exemption question 1. The county board of equalization is not empowered to rule on exemption matters. Department of Revenue — Supervisory powers — Due process 2. […]
ROMANI v. DEPT. OF REV., 10 OTR 64 (1985)
ROMANI et al, fka Lilly v. DEPARTMENT OF REVENUE TC 2230In the Oregon Tax Court. April 30, 1985. Taxation — Deductions and exemptions — Worthless debt 1. In order to deduct a loss arising from a guarantee agreement, one condition is that the agreement be entered into in the course of one’s trade or business. […]
GODWIN v. DEPARTMENT OF REVENUE, TC-MD 080027D (Or.Tax 5-13-2008)
CASSANDRA J. GODWIN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080027D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 13, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment for tax year 2005. A case management conference was held on February 28, 2008. Plaintiff appeared on […]
WATERBURY v. DEPT. OF REV., 11 OTR 314 (1989)
Holden N. WATERBURY v. DEPARTMENT OF REVENUE TC 2653In the Oregon Tax Court. November 7, 1989. Attorney and client — Compensation — Statutory regulations 1. Case involving unclear tax law comes within court’s guidelines for awarding attorney fees to a taxpayer who obtains relief from taxes measured by net income. (ORS 305.490(2).) Costs — Nature, […]
OREGON PORTLAND CEMENT v. DEPT. OF REV., 5 OTR 218 (1973)
OREGON PORTLAND CEMENT COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 20, 1973. Exemptions — Pollution control facilities — Procedural requirements to secure exemption 1. The words in ORS 307.420, “furnished by the assessor,” do not impose upon the assessor the affirmative duty of mailing or otherwise transporting the forms necessary for […]
VANDERWEELE v. DEPT. OF REV., 12 OTR 511 (1993)
Kenneth VANDERWEELE v. DEPARTMENT OF REVENUE TC 3324In the Oregon Tax Court. August 4, 1993. Income taxation — Time for appeal 1. Plaintiff’s belief that an appeal by his brother and partner on the same issue would protect him does not excuse his failure to file a protective appeal before the appeal period expired. Submitted […]
MAY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080466C (Or.Tax 8-21-2008)
CARYN R. MAY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080466C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 21, 2008. DECISION OF DISMISSAL DAN ROBINSON MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed May 12, 2008. Defendant asserts Plaintiff has not demonstrated she is “`aggrieved’ within the […]
GALLEGOS v. DEPT. OF REVENUE, TC-MD 101015B (Or.Tax 2-7-2011)
BENIGNO ABARCA GALLEGOS and BEATRIZ GERARDO LOZANO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101015B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 7, 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. […]
ORTIZ v. DEPARTMENT OF REVENUE, TC-MD 091166D (Or.Tax 11-18-2009)
CYNTHIA CORONA ORTIZ and JOSE G. SOLIS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091166D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 18, 2009. 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. […]
U.S. NATIONAL BANK v. MULTNOMAH COUNTY ASSESSOR, 15 OTR 366 (2001)
U.S. NATIONAL BANK OF OREGON, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Intervenor-Defendant. TC 4446In the Oregon Tax Court. AUGUST 30, 2001. Plaintiff appealed the 1997-98 assessed value of a large facility used as a bank data processing/operations center based on its opinion of substantial functional obsolescence due to […]
EASTERN ORE. FARMING CO. ET AL v. DEPT. OF REV., 7 OTR 74 (1977)
EASTERN OREGON FARMING CO. v. DEPARTMENT OF REVENUE OREGON POTATO, INC. and PORT OF MORROW COUNTY v. DEPARTMENT OF REVENUE WESTERN EMPIRES CORPORATION v. DEPARTMENT OF REVENUE FAR-WEST FARMS OREG., LTD. v. DEPARTMENT OF REVENUE BOEING AGRI-INDUSTRIAL COMPANY, DEPARTMENT OF VETERANS’ AFFAIRS OF THE STATE OF OREGON, and FRONTIER MACHINERY, INC. v. DEPARTMENT OF REVENUE […]
TRAILER TRAIN CO. v. DEPT. OF REV., 5 OTR 170 (1973)
TRAILER TRAIN COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 17, 1973. Allocation — Taxpayer operating within and without the state — Transitory property 1. ORS 308.510 contemplates the adding to the bare property the enhanced “going concern” value which is attributable to the property because of its assemblage and usefulness in […]
BAUMAN ET AL v. DEPT. OF REV., 6 OTR 426 (1976)
ROBERT G. BAUMAN, ET AL, dba SOMERSET CO-VENTURE and ROCK CREEK 185, LTD. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 26, 1976. Taxation — Valuation — Cost approach — Depreciation 1. Accounting depreciation used in valuing property on cost basis not allowed because it was not based on an estimate of actual […]
R.L.K. AND COMPANY v. COMMISSION, 2 OTR 368 (1966)
R.L.K. AND COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. May 17, 1966. Valuation — Government property — Permittee’s interest 1. The value of a special use permit in United States property is determined by finding the unrestricted fee value, as if owned by an individual, and then reducing the value according to […]
VEGA-SANCHEZ v. DEPT. OF REVENUE, TC-MD 101072C (Or.Tax 3-10-2011)
JORGE VEGA-SANCHEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101072C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 10, 2011. DECISION OF DISMISSAL DAN ROBINSON, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On December 3, 2010, the court […]
LEE v. DEPT. OF REV., 9 OTR 447 (1984)
LEE et al, Deceased v. DEPARTMENT OF REVENUE TC 1794In the Oregon Tax Court. July 9, 1984. Income taxes — Deductions and exemptions — Depreciation 1. Deduction is denied a taxpayer, with respect to the use of a dwelling unit, if the taxpayer uses such unit for personal use for the greater of 14 days […]
GALL v. DEPARTMENT OF REVENUE, 19 OTR 215 (2007)
Joseph GALL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4767).In the Oregon Tax Court. January 24, 2007. Defendant, after having a claim for attorney fees denied by the court, filed a motion for reconsideration of the denial. The court denied the motion, concluding that failure to include the detailed statement required by Tax Court […]
PORTLAND ADVENTIST HOSPITAL v. DEPT. OF REV., 8 OTR 342 (1980)
PORTLAND ADVENTIST HOSPITAL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 6, 1980. Taxation — Valuation — In general 1. In determining true cash value, the three standard approaches of cost, income and market data should be considered. Taxation — Valuation — Real property 2. ORS 308.205 defines true cash value as the […]
BORING DMCS. GR. v. CLACKAMAS CTY. ASSR., TC-MD 101150B (Or.Tax 7-13-2011)
BORING DAMASCUS GRANGE #260, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101150B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 13, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the denial of its application for property tax exemption for property identified as Accounts 00599775 and 00599784 (subject property) for the 2010-11 tax […]
POWEREX CORP. v. DEPT. OF REVENUE, TC 4800 (Or.Tax 8-24-2011)
POWEREX CORP., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4800.In the Oregon Tax Court. Regular Division, Income Tax. August 24, 2011. ORDER GRANTING PLAINTIFF’S SECOND MOTION FOR PARTIAL SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on the second motion of Plaintiff (taxpayer) for partial summary […]
STOIBER v. DEPARTMENT OF REVENUE, TC-MD 101310D (Or.Tax 10-31-2011)
MARK STOIBER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101310D.In the Oregon Tax Court. Magistrate Division, Income Tax. October 31, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment, dated September 28, 2010, for tax year 2003. A trial was held in the Oregon Tax Courtroom, Salem, […]
STAN WILEY, INC. v. DEPT. OF REV., 9 OTR 399 (1984)
STAN WILEY, INC. v. DEPARTMENT OF REVENUE TRI-COUNTY METROPOLITAN TRANSIT DISTRICT REALTY GROUP, INC. v. DEPARTMENT OF REVENUE TRI-COUNTY METROPOLITAN TRANSIT DISTRICT TC 1949 TC 1950In the Oregon Tax Court. March 5, 1984. Employer’s liability — Relation of parties 1. An employer is one who may control the work of another person and direct the […]
PECK v. MORROW COUNTY, TC-MD 091413B (Or.Tax 3-10-2010)
STEPHEN PECK and CAMILLE PECK, Plaintiffs, v. MORROW COUNTY ASSESSOR, Defendant. TC-MD 091413B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain forestland assessment matters for the 2009-10 tax year. The property is identified in the Morrow County tax records as Account 05S2823B-01804. A […]
MESA PROP. LTD. v. MULTNOMAH CTY. ASSESS., TC-MD 110602D (Or.Tax 10-18-2011)
MESA PROPERTIES LIMITED, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110602D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 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 prosecution. On September 1, 2011, the court sent […]
DEPT. OF REV. v. BUTTE CREEK ASSOCIATES I, 19 OTR 1 (2006)
DEPARTMENT OF REVENUE, Plaintiff, v. BUTTE CREEK ASSOCIATES, Defendant. TC 4676.In the Oregon Tax Court. Decision for Defendant was rendered April 26, 2006. Motion for Reconsideration granted July 20, 2006. See Dept. of Rev. v. Butte Creek Associates II, 19 OTR 110 (2006). Defendant (taxpayer) operates a low-income housing project. Taxpayer chose to have its […]
HULT v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090990C (Or.Tax 8-28-2009)
DALE HULT and EUDENE HULT, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090990C.In the Oregon Tax Court. Magistrate Division, Property Tax August 28, 2009. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Plaintiffs’ request for dismissal, conveyed to the court during the August 18, 2009, initial case management […]
SNELLSTROM v. COMMISSION, 2 OTR 56 (1965)
SNELLSTROM v. STATE TAX COMMISSION In the Oregon Tax Court. January 13, 1965. Statutes — Construction — Ambiguity required 1. Courts are bound to give words used in a statute their common and ordinary meaning absent a clear legislative intent to the contrary. Estates — Distributions of current income occasioned by closing — “Occasioned” defined […]
SIMONE v. DEPT. OF REV., 12 OTR 5 (1991)
Joseph F. P. SIMONE v. DEPARTMENT OF REVENUE TC 2967In the Oregon Tax Court. March 6, 1991. Income taxes — Persons liable — Deductions 1. A shareholder’s personal guarantee of a loan to an S corporation does not. increase the shareholder’s basis in the corporate stock. Income taxes — Regulations — Administrative regulations 2. The […]
JOSEPH HYDRO ASSOCIATES v. DEPT. OF REV., 11 OTR 49 (1988)
JOSEPH HYDRO ASSOCIATES, LTD. v. DEPARTMENT OF REVENUE TC 2504 and 2648In the Oregon Tax Court. April 12, 1988. Taxation — Proceedings for assessment — Statutory provisions 1. Plaintiff’s business, generating electric power, subjects it to assessment pursuant to ORS 308.515. Taxation — Proceedings for assessment — Statutory provisions 2. The grant to plaintiff of […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 100057B (Or.Tax 6-28-2010)
SALVADOR HERNANDEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100057B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 28, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff filed his Complaint on February 5, 2010, challenging Defendant’s Notice of Deficiency Assessment dated December 22, 2009. A case management conference […]
THE ASH ORGANIZATION v. CITY OF WILSONVILLE, 14 OTR 362 (1998)
THE ASH ORGANIZATION, an Oregon corporation v. CITY OF WILSONVILLE, an Oregon municipality TC 4244In the Oregon Tax Court. August 31, 1998 Property taxation — Constitutional limitations 1. Article XI, section 11 (19)(a), of the Oregon Constitution, provides: The legislative assembly shall by statute limit the ability of local taxing districts to impose new or […]
PRAHAR v. DEPT. OF REV., 13 OTR 232 (1995)
John P. PRAHAR, Dan Neal and Charles Lave v. DEPARTMENT OF REVENUE TC 3629In the Oregon Tax Court. February 16, 1995. Property taxation — Forestland special assessment 1. The legislative forestland tax policy is to avoid yearly ad valorem levies on trees and land which are managed in sustained yield timber operations. Property taxation — […]
KRAUSS v. DEPT. OF REV., 4 OTR 43 (1970)
LEW F. AND HELEN C. KRAUSS v. DEPARTMENT OF REVENUE LEWIS N. AND KATHRYN KRAUSS v. DEPARTMENT OF REVENUE FRED R. AND PATRICIA KRAUSS v. DEPARTMENT OF REVENUE JOHN P. KRAUSS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 13, 1970. Accounting methods — Change — Federal statute 1. Under § 481 of […]
MUDRICK v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080234C (Or.Tax 6-23-2008)
LARRY MUDRICK and ALLISON MUDRICK, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080234C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 23, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed April 16, 2008, requesting that the Complaint be dismissed because Plaintiffs are […]
CHRISTIECARE v. CLACKAMAS CTY. ASSESSOR, TC-MD 101183D (Or.Tax 7-20-2011)
CHRISTIECARE, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101183D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 20, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of its property tax exemption application for its property identified as Account 00486209 (subject property) for tax year 2010-11. A trial was held in the […]
NINE v. MULTNOMAH CTY. ASSESS., TC-MD 100346B (Or.Tax 9-21-2010)
MICHAEL SCOTT NINE and HOLLIE LYNN NINE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100346B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 21, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain real property assessments for the 2008-09 tax year. A case management conference was held June 9, […]
EILERS v. DESCHUTES COUNTY ASSESSOR, TC-MD 110159D (Or.Tax 7-6-2011)
DANIEL EILERS and ROSEMARY EILERS, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 110159D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 6, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiffs’ Motion to Dismiss, filed June 29, 2011, requesting that the Complaint be dismissed. On May […]
ZAMANI v. DEPT. OF REV, 19 OTR 318 (2007)
Sherry ZAMANI, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4783.In the Oregon Tax Court. Decision for Plaintiff rendered May 17, 2007. Plaintiff (taxpayer) appeals an assessment of withholding tax. She neither paid the tax nor filed a motion for stay of payment. In lieu of an answer, Defendant (the department) filed a motion to […]
HAUSLER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090237C (Or.Tax 12-4-2009)
RAY S. HAUSLER, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090237C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 4, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of his land for the 2008-09 tax year. Trial was held by telephone October 28, 2009. Plaintiff appeared on his own […]
STULL v. DEPARTMENT OF REVENUE, TC-MD 070834B (Or.Tax 5-2-2008)
SHANA RACHELLE STULL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070834B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 2, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed November 27, 2007, as part of its Answer, requesting that […]
LEE v. COOS COUNTY ASSESSOR, TC-MD 080373C (Or.Tax 5-30-2008)
GARY D. LEE, BARBARA F. LEE, ROBERT R. ZEULNER, and LEE ANN ZEULNER, Plaintiffs, v. COOS COUNTY ASSESSOR, Defendant. TC-MD 080373C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 30, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed the value of certain real property identified in the assessor’s records as Account 504.00. The tax […]
SMALLEY v. DEPARTMENT OF REVENUE, TC-MD 080874D (Or.Tax 2-12-2009)
GRETCHEN SMALLEY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080874D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 12, 2009. Page 1 DECISION JILL A. TANNER, PRESIDING MAGISTRATE. Plaintiff appealed Defendant’s Notice of Deficiency Assessment, dated April 25, 2008, for tax year 2006. At a case management conference held November 6, […]
DAVIS v. DEPT. OF REV., 13 OTR 260 (1995)
Everett B. and Donna DAVIS v. DEPARTMENT OF REVENUE, State of Oregon TC 3639In the Oregon Tax Court. March 29, 1995. Income taxation — Domicile 1. The concept of domicile dictates that an individual have only one domicile at a time. Income taxation — Domicile 2. In order to change domicile, an individual must not […]
GEORGIA-PACIFIC v. DEPT. OF REV., 5 OTR 33 (1972)
GEORGIA-PACIFIC CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 30, 1972. Exemptions — Commercial facilities under construction — Legislative intent 1. There is no latent or implicit power to be found in the statutes which authorizes a revocation of election under ORS 307.330 and 307.340 by the offices of assessor and tax […]
CATERPILLAR TRACTOR CO. ET AL v. DEPT. OF REV., 8 OTR 236 (1979)
CATERPILLAR TRACTOR CO. and TOWMOTOR CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 12, 1979. Administrative law — Powers and proceedings of administrative agencies, officers and agents — Discretion 1. A heavy burden is placed on taxpayer who attacks administrator’s exercise of statutory discretionary power. Taxation — Corporations and corporate stock and […]
U.S. BANCORP v. DEPT. OF REV., 17 OTR 273 (2003)
U.S. BANCORP AND SUBSIDIARIES, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4531.In the Oregon Tax Court. Regular Division. Order granting Defendant’s Motion for Reconsideration filed November 18, 2003. Defendant Department of Revenue filed a Motion for Reconsideration based on two issues. Taxpayer took no position on the motion. Granting the Motion for Reconsideration, the court […]
WILSON v. DEPT. OF REV., 10 OTR 17 (1985)
WILSON et al v. DEPARTMENT OF REVENUE TC 2106In the Oregon Tax Court. January 22, 1985. Taxation — Income taxes — Constitutional provisions 1. The extent of the burden of interstate commerce that will be tolerated depends on the nature of the local interest and whether it could be promoted as well with a lesser […]
MARY KAY, INC. v. DEPT. OF REV., 17 OTR 91 (2003)
MARY KAY, INC., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4552.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered May 15, 2003. Plaintiff appeals from a decision of the Magistrate Division holding that Career Cars leased as part of the Mary Kay Career Car Program were properly included by Defendant in Plaintiff’s property […]
LIB-MYAGKOV v. DEPARTMENT OF REVENUE, TC-MD 091200C (Or.Tax 11-23-2010)
MARGARITA LIB-MYAGKOV, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091200C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 23, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff appeals from Defendant’s disallowance of her claimed child and dependent care credit (child care credit) and working family child care credit (working family credit) […]
HUDSPETH v. DEPT. OF REV., 4 OTR 296 (1971)
RONALD and JANE HUDSPETH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 19, 1971. Domicile — Intent 1. Intent is the key to the question of domicile and must be determined as to each step of the attempted change in domicile as taken. Domicile — Intent — Conduct 2. While it is necessary […]
O’BARR v. DEPT. OF REVENUE, TC-MD 101318B (Or.Tax 4-11-2011)
JUDITH L. O’BARR and MICHAEL T. O’BARR, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101318B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 11, 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 […]
CRES VAL CO LLC. v. BENTON CTY. ASS., TC-MD 091357B (Or.Tax 11-20-2009)
CRESCENT VALLEY CO LLC, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 091357B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 20, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed September 8, 2009, as part of its Answer and requesting that the Complaint […]
JOHNSON v. WASHINGTON COUNTY ASSESSOR, TC-MD 100310C (Or.Tax 3-30-2011)
CHARLOTTE M. JOHNSON and RICHARD D. JOHNSON JR, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100310C.In the Oregon Tax Court. Magistrate Division, Property Tax. March 30, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the real market value of property identified as Account M1373052 (subject property) for tax years 2007-08, 2008-09, and 2009-10. A […]
KETRENOS v. DEPT. OF REV., 7 OTR 283 (1977)
ROBERT E. KETRENOS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 16, 1977. Taxation — Levy and assessment — Valuation — Particular real property 1. Where the denial of septic tank permits has rendered the 12 subject lots unsalable in the foreseeable future, the proper valuation of the lots is the amount of […]
BELOZER FARMS v. DEPT. OF REV., 10 OTR 194 (1986)
BELOZER FARMS, INC., dba Lynden Farms v. DEPARTMENT OF REVENUE TC 2339In the Oregon Tax Court. January 3, 1986. Taxation — Exemptions — Machinery, materials, and otherproperty 1. Machinery and equipment used in a chicken processing plant is not “farm” machinery and equipment entitled to exemption under ORS 307.400. Appeal from the Oregon Tax Court, […]
EUGENE YACHT CLUB ET AL v. DEPT. OF REV., 6 OTR 35 (1975)
THE EUGENE YACHT CLUB and OREGON TRAIL COUNCIL, BOY SCOUTS OF AMERICA v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 2, 1975. Statutory construction — ORS 307.040 1. Property of the United States is generally exempt from taxation under the provisions of ORS 307.040. Statutory construction — Exemptions — Common words 2. Exemption […]
SCHOOL DIST. NO. 12, WASCO CO. v. WASCO CO., 5 OTR 287 (1973)
SCHOOL DISTRICT No. 12, WASCO COUNTY ET AL, v. WASCO COUNTY ET AL; DEPARTMENT OF REVENUE, Intervenor. In the Oregon Tax Court. September 20, 1973. Statutory construction — Subsequent amendment — Retroactive effect 1. Legislative intent dictates that the provisions of ORS 311.385 (2) have been the law since 1969 though ORS 311.806 (3) did […]
GORSKI v. DEPARTMENT OF REVENUE, TC-MD 091291B (Or.Tax 11-24-2010)
THOMAS W GORSKI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091291B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 24, 2010. Page 1 DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiff appeals Defendant’s denial of his 2004 and 2005 amended part-year resident Oregon income tax returns. A trial was held on April 23, […]
PARR v. DEPT. OF REV., 18 OTR 1 (2004)
Kevin J. PARR, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4650.In the Oregon Tax Court. Decision rendered August 13, 2004. Plaintiff (taxpayer) failed to file a personal income tax return with Defendant Department of Revenue (the department), which exercised its authority to issue a Notice of Determination and Assessment. The parties litigated the matter […]
RUDDIMAN v. DEPARTMENT OF REVENUE, TC-MD 080062C (Or.Tax 4-25-2008)
JONELL RUDDIMAN aka JONELL HANSEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080062C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 25, 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. A case management conference […]