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 […]
Category: Oregon Tax Court Opinions
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 […]
HANSON BROS. LOG. CO. v. COMMISSION, 1 OTR 230 (1962)
HANSON BROS. LOGGING CO. v. STATE TAX COMMISSION In the Oregon Tax Court. December 10, 1962. Installment sales — Election — Incorporate by reference 1. Where an election to treat a sale as an installment sale is clearly manifested on a partnership return and the individual return incorporates the partnership return by reference, no further […]
DOWNER v. DEPARTMENT OF REVENUE, TC-MD 050767A (Or.Tax 3-17-2010)
WILLIAM H. DOWNER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 050767A.In the Oregon Tax Court. Magistrate Division, Income Tax. March 17, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals tobacco taxes assessed on orders of other-tobacco-products (OTP) shipped to Mill City, Oregon from Yakima, Washington during the 1997 through 2004 tax years. […]
REORGANIZED CHURCH LDS v. DEPT. OF REV., 6 OTR 510 (1976)
REORGANIZED CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 15, 1976. Taxation — Exemptions — Occupation and use of property 1. A partial use of property, involving full possession, presence of personal property and maintenance work, was sufficient to qualify for religious exemption under ORS […]
SPEARS v. DEPARTMENT OF REVENUE, TC 4891 (Or.Tax 4-20-2010)
FRANK H. SPEARS, RUTH G. SPEARS, CATLIN SPEARS LIND, JULIANNE SPEARS (AKA JULIANNE S. RYAN), FRANCA DYER, SCOTT A. MC LEOD, AND CARLTON J. MC LEOD, Plaintiffs, v. Department of Revenue, State of Oregon, Defendant, and MARION COUNTY ASSESSOR, Defendant-Intervenor. TC 4891.In the Oregon Tax Court. Magistrate Division, Property Tax. April 20, 2010. Page 1 […]
ATLAS FOUNDRY v. COMMISSION, 2 OTR 200 (1965)
ATLAS FOUNDRY MACHINE CO. v. STATE TAX COMMISSION In the Oregon Tax Court. September 29, 1965. Public Law 86-272 — Solicitation — Factual issue 1. Whether a foreign corporation’s activities fall within the exemption allowed companies engaged in interstate commerce under Public Law 86-272 depends on the facts of each case. Public Law 86-272 — […]
COLE v. DEPT. OF REV., 12 OTR 28 (1991)
Clark A. and Charity L. COLE and Harold G. and Phyllis Cole v. DEPARTMENT OF REVENUE TC 2993In the Oregon Tax Court. April 11, 1991. Taxation — Incomes taxable — Capital and capital increases 1. Timber contracts, even though held for more than one year, are not capital assets. IRC § 1221(1). Taxation — Incomes […]
DAVIS v. DEPT. OF REV., 11 OTR 25 (1988)
Clenroe W. DAVIS, D.C. Services, Inc. and Kipco, Inc. v. DEPARTMENT OF REVENUE TC 2645In the Oregon Tax Court. April 1, 1988. Corporations — Suing or defending — Statutory provisions 1. In an action, suit or proceeding, a corporation must be represented by an attorney. ORS 9.320. Taxation — Income taxes — Deductions 2. In […]
PETTIBONE v. DEPT. OF REV., 17 OTR-MD 470 (2003)
Richard A. PETTIBONE and Christina A. Pettibone, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC-MD 011259D.In the Oregon Tax Court. Magistrate Division. Decision rendered November 13, 2003. Plaintiffs appealed the assessment of personal income taxes for tax year 2000 claiming that as residents of Washington the payment they received as a result of a severance agreement […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090774D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090774D.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 01400, for tax year 2008-09. A […]
STATE EX REL. DEPT. OF REV. v. PENN IND. CORP., 15 OTR 68 (1999)
STATE OF OREGON, ex rel. DEPARTMENT OF REVENUE, Plaintiff, v. PENN INDEPENDENT CORPORATION, and its SUBSIDIARIES, Defendant. TC 4321.In the Oregon Tax Court. November 17, 1999. Defendant, a corporation doing business interstate, filed a consolidated state excise tax return. A foreign insurance company, not subject to Oregon excise tax, was also a member of Defendant’s […]
OREGON COAST AQUARIUM v. DEPARTMENT OF REVENUE, 14 OTR 252 (1998)
OREGON COAST AQUARIUM v. DEPARTMENT OF REVENUE TC 4113In the Oregon Tax Court. January 20, 1998 Property taxation — Exemption — Determination 1. Generally, property tax exemptions address both the nature of the organization and the use of the property. The organization must be nonprofit whose purposes benefit the public, and the property must be […]
JONES v. DEPT. OF REV., 6 OTR 1 (1975)
NORMAN D. JONES AS EXECUTOR OF THE ESTATE OF HELEN JONES, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 8, 1975. Consideration — Adequacy 1. In determining the adequacy of consideration given for a contract, the value must be determined in conformity with the facts as of the date of the contract. […]
RAMOS-SANTOS v. DEPARTMENT OF REVENUE, TC-MD 101200B (Or.Tax 6-28-2011)
FLAVIO RAMOS-SANTOS and ELENA ESLAMA-VAZQUEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101200B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 28, 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 […]
LAMB-WESTON, INC. v. DEPT. OF REV., 11 OTR 448 (1990)
LAMB-WESTON, INC. v. DEPARTMENT OF REVENUE TC 2936In the Oregon Tax Court. November 8, 1990. Administrative law — Investigations — Subpoenas 1. ORS 305.190 grants subpoena powers to the Department of Revenue. Courts — Nature and source of judicial authority 2. Defendant’s subpoena powers are subject to court review under ORS 305.420(5). Pretrial procedure — […]
NEPOM ET AL v. DEPT. OF REV., 7 OTR 448 (1978)
RUTH G. NEPOM v. DEPARTMENT OF REVENUE EDITH KAMIN, WILLIAM P. GALEN, MORRIS J. GALEN, HARRY I. GALEN and CANDACE E. GALEN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 13, 1978. Taxation — Levy and assessment — Valuation — Real property — Matters considered and methods of valuation 1. While an appraiser […]
TAUNTON v. DEPT. OF REV., 9 OTR 246 (1982)
TAUNTON v. DEPARTMENT OF REVENUE TC 1821In the Oregon Tax Court. October 5, 1982. Taxation — Real property in general — Market value and saleprice; comparable sales 1. Market approach to sales is well accepted, although often requiring adjustments to reflect differences in properties. Taxation — Real property in general — Market value and saleprice; […]
LEGACY MERIDIAN HOSP. v. CLACKAMAS CTY., TC-MD 100965C (Or.Tax 8-18-2010)
LEGACY MERIDIAN PARK HOSPITAL, an Oregon non-profit corporation, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100965C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. August 18, 2010. Page 1 DECISION OF DEFAULT DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s Motion For Default (Motion), filed with the court August 12, 2010. […]
ZARATE v. DEPARTMENT OF REVENUE, TC-MD 110084C (Or.Tax 4-29-2011)
JOSE LUIS ZARATE and GUILLERMINA ZARATE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110084C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 29, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed March 8, 2011, on the […]
REEDWAY PLACE v. MULTNOMAH CTY. ASSESSOR, TC-MD 100597B (Or.Tax 6-10-2011)
REEDWAY PLACE, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100597B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 10, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of property, identified as Account M361418 (subject property), for the 2009-10 tax year. A trial was held by telephone on […]
WILLIAMS v. DEPARTMENT OF REVENUE, TC 4970 (Or.Tax 5-9-2011)
JOHN H. WILLIAMS AND ALICE J. WILLIAMS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4970.In the Oregon Tax Court. Regular Division, Income Tax. May 9, 2011. ORDER GRANTING PLAINTIFFS’ MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYINGDEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. This matter comes before the court on Plaintiffs’ […]
CASHMERE v. DEPARTMENT OF REVENUE, TC-MD 070697B (Or.Tax 1-25-2008)
BRIAN CASHMERE and JESSICA CASHMERE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070697B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 25, 2008. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held November 7, 2007. Brian Cashmere (Cashmere) participated for Plaintiffs. Laurie Fery represented Defendant. Two issues were discussed […]
PHILLIPS v. DEPARTMENT OF REVENUE, TC-MD 100068D (Or.Tax 4-28-2010)
MARY PHILLIPS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100068D.In the Oregon Tax Court. Magistrate Division, Tobacco Tax. April 28, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), [1] stating that Plaintiff failed to appeal within the […]
NAIDJ v. WASHINGTON COUNTY ASSESSOR, TC-MD 091268D (Or.Tax 9-13-2010)
SUSAN NAIDJ and FARSHAD GHAZI-MOGHODDAM, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 091268D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 13, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant Department of Revenue’s (Department) Conference Decision No 08-0135, dated April 16, […]
HANSEN v. DEPARTMENT OF REVENUE, TC-MD 081122D (Or.Tax 9-29-2009)
DAVID S. HANSEN and MILDRED R. HANSEN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081122D.In the Oregon Tax Court. Magistrate Division, Income Tax. September 29, 2009. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal a Notice of Deficiency issued by the Defendant, dated August 26, 2008, for tax year 2005. […]
CRUZ v. DEPARTMENT OF REVENUE, TC-MD 101065B (Or.Tax 3-1-2011)
BRENDA LOPEZ CRUZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101065B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 1, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. On August 9, 2010, Plaintiff filed her Complaint challenging Defendant’s Notice of Deficiency Assessment dated July 16, 2010, for the 2009 tax year. […]
REEVE v. DEPARTMENT OF REVENUE, 15 OTR 148 (2000)
EDWARD J. REEVE and ELIZABETH K. REEVE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. STEVEN B. TUBBS and LINDA M. TUBBS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4416, 4417In the Oregon Tax Court. April 21, 2000 Plaintiffs, residents of Washington, argued that guaranteed payments from their Oregon partnership, for […]
MCCLAIN INVEST. v. DESCHUTES CO. ASSESSOR, TC-MD 081216D (Or.Tax 4-28-2009)
MCCLAIN INVESTMENTS, LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 081216D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 28, 2009. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. This matter is before the court on Defendant’s motion to dismiss (motion), filed on February 24, 2009, requesting that Plaintiff’s Complaint be dismissed. At the […]
BYLUND v. DEPT. OF REV., 7 OTR 357 (1978)
KENNETH J. BYLUND, Director, Department of Assessment and Taxation of Lane County v. DEPARTMENT OF REVENUE DAREN C. ENGEL, Intervenor In the Oregon Tax Court. March 6, 1978. Statutes — Construction and operation — Judicial duty 1. The court’s first duty is to ascertain and carry out the intent of the legislature as expressed in […]
GONZALEZ v. DEPARTMENT OF REVENUE, TC-MD 090144B (Or.Tax 10-21-2009)
MARCELINO N. GONZALEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090144B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 21, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. Plaintiff filed his […]
MARTIN v. LANE COUNTY ASSESSOR, TC-MD 091310B (Or.Tax 12-15-2009)
JIM R. MARTIN and PATRICIA L. MARTIN, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091310B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 15, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. Plaintiffs filed their Complaint […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090733D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090733D.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 02200, [1] for tax year 2008-09. […]
JARILLO v. DEPARTMENT OF REVENUE, TC-MD 100939D (Or.Tax 9-21-2010)
VICTOR PEREA JARILLO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100939D.In the Oregon Tax Court. Magistrate Division, Income Tax. September 21, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s verbal statement that he does not have documentation to support his claimed […]
WY’EAST COLOR, INC. v. DEPT. OF REV., 12 OTR 102 (1991)
WY’EAST COLOR, INC. v. DEPARTMENT OF REVENUE TC 3053In the Oregon Tax Court. December 4, 1991. Property taxation — Valuation — Nonconforming use 1. A. property has no immediate market value if there is a nonconforming use under a nontransferable, limited revocable use permit. Property taxation — Valuation — No immediate market 2. Usin-ORS 308.205(1), […]
SIMYACHKO v. MARION COUNTY ASSESSOR, TC-MD 110273D (Or.Tax 5-18-2011)
YAROSLAVA A. SIMYACHKO and OLGA I. GEORGIEFF, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 110273D.In the Oregon Tax Court. Magistrate Division, Property Tax. May 18, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed April 20, 2011, requesting that the Complaint be dismissed. […]
DAYVILLE SCH. DIST. 16J v. GRANT CO., TC-MD 080851C (Or.Tax 3-31-2009)
DAYVILLE SCHOOL DISTRICT 16J, Plaintiff, v. GRANT COUNTY ASSESSOR, Defendant. TC-MD 080851C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. March 31, 2009. Page 1 DECISION DAN ROBINSON, MAGISTRATE. Plaintiff appeals the assessment and taxation of its publicly owned property, identified in Defendant’s records as Map 132601 DB, Tax Lot 1401 (computer reference 6078) […]
BYER v. DEPT. OF REV., 7 OTR 172 (1977)
HAL BYER v. DEPARTMENT OF REVENUE LESTER W. ERB, dba LEISURELAND MOBILE HOMES, Intervenor In the Oregon Tax Court. July 29, 1977. Evidence — Weight and sufficiency — In general 1. Evidence admissible in a court is not “proof” per se. Proof is the establishment of a fact by evidence. Taxation — Levy and assessment […]
ZEH v. LANE COUNTY ASSESSOR, TC-MD 080253B (Or.Tax 5-22-2008)
JO A. ZEH, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080253B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 22, 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 scheduled on April […]
DEPT. OF REV. v. BUTTE CREEK ASSOCIATES II, 19 OTR 110 (2006)
DEPARTMENT OF REVENUE, Plaintiff, v. BUTTE CREEK ASSOCIATES, Defendant. TC 4676.In the Oregon Tax Court. Decision for Plaintiff rendered July 20, 2006. Plaintiff (the department) filed a Motion for Reconsideration of the court’s earlier opinion in this case (Butte Creek I). In its motion, the department did not challenge any part of the court’s opinion […]
GANJIFARD v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091170B (Or.Tax 1-7-2010)
MARYAM GANJIFARD, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091170B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 7, 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 30, 2009, requesting that the Complaint be dismissed. A case management […]
S D DEV. v. MULTNOMAH CTY. ASSR., TC-MD 091157B (Or.Tax 2-5-2010)
S D DEVELOPMENT LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091157B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 5, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on September 3, 2009, requesting that the Complaint be dismissed. A case management […]
LAKE CO. BD. OF EQUAL. v. COM. ET AL, 3 OTR 221 (1968)
LAKE COUNTY BOARD OF EQUALIZATION v. COMMISSION AND Z X RANCH, INC. In the Oregon Tax Court. May 17, 1968. True cash value — Ranchland — Cow unit 1. The true cash value of ranchland was based upon value of a cow unit less certain agreed deductions. Trial had April 16, 1968, in Lake County […]
PURVEYOR DIST, CO. INC. v. DEPT. OF REV., TC-MD 070800D (Or.Tax 11-6-2008)
PURVEYOR DISTRIBUTING CO. INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070800D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 6, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Wholesaler License Revocation Notice, dated September 28, Oral argument was held in the Oregon Tax Courtroom, Salem, Oregon, on September […]
REYNOLDS v. COMMISSION, 3 OTR 408 (1969)
JOSEPH T. REYNOLDS v. COMMISSION In the Oregon Tax Court. March 25, 1969. Veteran’s exemption — Timely filing 1. A claim for veteran’s exemption must be denied if not filed within ten days of the date of acquisition of the property. Trial had March 11, 1969, in Oregon Tax Court Courtroom, Marion County, Salem, Oregon. […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090730D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090730D.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 01900, [1] for tax year 2008-09. […]
WE CARE OREGON v. WASHINGTON CTY. ASSESS., TC-MD 091226B (Or.Tax 11-18-2010)
WE CARE OREGON, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 091226B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 18, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. We Care Oregon (Plaintiff) appeals the denial by the Washington County Assessor (Defendant) of its application for a property tax exemption for the 2008-09 tax year. […]
CARINO’S OF ALBANY v. LINN COUNTY ASSES., TC-MD 100417B (Or.Tax 9-2-2010)
JOHNNY CARINO’S OF ALBANY, LLC, Plaintiff, v. LINN COUNTY ASSESSOR, Defendant. TC-MD 100417B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 2, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on April 15, 2010, requesting that the Complaint be dismissed. […]
ATKINS v. DEPT. OF REV., 13 OTR 65 (1994)
William T. and Susan A. ATKINS v. DEPARTMENT OF REVENUE TC 3469In the Oregon Tax Court. May 4, 1994. Taxation — Due process 1. The state must provide relief consistent with federal due process principles. Accordingly, the state must provide procedural safeguards in the form of a predeprivation hearing or a clear and certain backward-looking […]
BYRNE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090568D (Or.Tax 9-11-2009)
RAYMOND J. BYRNE and JACQUELYN M. BYRNE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090568D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 11, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed May 28, 2009, stating that Plaintiffs failed to […]
GRAFF II v. MARION COUNTY ASSESSOR, TC-MD 080487C (Or.Tax 10-2-2008)
GERALD L. GRAFF II, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080487C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 2, 2008. DECISION DAN ROBINSON MAGISTRATE. Plaintiff seeks a partial property tax exemption on his homestead for tax years 2005-06, 2006-07, 2007-08, and 2008-09, for his active military service in connection with the Operation […]
THE COMMONS ON ALDER v. LANE CTY. ASSE., TC-MD 091164B (Or.Tax 4-30-2010)
THE COMMONS ON ALDER, LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091164B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 30, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This is an appeal to the Magistrate Division of the Oregon Tax Court by The Commons on Alder, LLC (taxpayer), challenging the additional tax […]
WEST HILLS v. COMMISSION, 3 OTR 376 (1969)
WEST HILLS, INC. v. COMMISSION In the Oregon Tax Court. February 3, 1969. Valuation — Subdivisions 1. In applying a holding factor in valuing partially developed lots of a subdivision the holding factor should not be applied to the undeveloped lots as this could result in a valuation substantially less than market value. Trial had […]
MURPHY SALES CO. v. DEPT. OF REV., 12 OTR 448 (1993)
MURPHY SALES CO., an Oregon corporation v. DEPARTMENT OF REVENUE TC 3252In the Oregon Tax Court. April 23, 1993. Statutory construction 1. In order to construe two statutes in pari materia, there must be a correlation or relationship between the two. Statutory construction — WOST 2. There is no language in ORS 321.272 indicating that […]
SUMMERSET VILLAGE JOINT VENTURE v. DEPT. OF REV., 11 OTR 361 (1990)
SUMMERSET VILLAGE JOINT VENTURE v. DEPARTMENT OF REVENUE TC 2918In the Oregon Tax Court. May 11, 1990. Taxation — Levy and assessment — Extending amount of tax 1. ORS 309.115(1) provides that if an order is entered correcting the true cash value of a property and the order is not appealed, that value is frozen […]
GUGLER v. BAKER SCHOOL DIST. 5-J, 12 OTR 162 (1992)
Arthur D. GUGLER, Tex Yukl, Fred L. Fuge, Doug Reinecke, Laurance W. La Kamp, Charles T. Rich, Ida I. Taylor, Ralph M. Anderson, Richard J. Taylor, Henry F. Stiltz, Aldyth Logan, Marjorie Stiltz, Letha Granfors and E. Lois Julian v. BAKER SCHOOL DISTRICT 5-J TC 3132In the Oregon Tax Court. March 20, 1992. Local Budget […]
KUSHNER v. DEPARTMENT OF REVENUE, TC-MD 080644B (Or.Tax 11-5-2008)
JOSEPH JAY KUSHNER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080644B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 5, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed July 1, 2008, as part of its Answer, requesting that […]
PARR v. DEPARTMENT OF REVENUE, TC-MD 091457B (Or.Tax 3-4-2011)
MATTHEW T. PARR and CINDY S. PARR, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091457B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 4, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeals Defendant’s disallowance of claimed Working Family Credit and Child and Dependent Care Credit for tax year 2008. Subsequent […]
BETHEL FAMILY TECH v. LANE CNTY. ASSESSOR, TC-MD 100061C (Or.Tax 9-3-2010)
BETHEL FAMILY TECH RESOURCE CENTER, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100061C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. September 3, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s denial of its application for property tax exemption for the 2009-10 tax year. Plaintiff named both the Lane County Assessor […]
SMITH v. COLTON SCHOOL DIST. NO. 53, 10 OTR 295 (1986)
SMITH et al v. COLTON SCHOOL DISTRICT NO. 53 and DEPARTMENT OF REVENUE, Intervenor. TC 2481In the Oregon Tax Court. September 23, 1986. Taxation — Review by courts 1. An appeal filed pursuant to ORS 294.485 shall have priority over all other cases pending before the Oregon Tax Court. (ORS 294.520.) Appeal and error — […]
FRAZIER v. DEPT. OF REVENUE, TC-MD 080124C (Or.Tax 9-19-2008)
SHEILA FRAZIER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080124C.In the OREGON Tax Court MAGISTRATE Division, Income Tax. September 19, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On February 15, 2008, Plaintiff appealed Defendant’s adjustments to […]
PERLMAN v. DEPT. OF REV., 17 OTR-MD 60 (2002)
David M. PERLMAN and Celia P. Fulton, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC-MD 000998D.In the Oregon Tax Court. Magistrate Division. Decision on Cross Motions for Summary Judgment allowed in part, denied in part, rendered January 24, 2002. Plaintiffs appealed the assessment of additional income tax on their share of undistributed S corporation income for […]
URBAN RENEWAL AGENCY v. DEPARTMENT OF REVENUE, 14 OTR 77 (1996)
URBAN RENEWAL AGENCY City of Coos Bay v. DEPARTMENT OF REVENUE TC 3986In the Oregon Tax Court. December 3, 1996 Property taxation — Exemption — Public property 1. Publicly owned property is generally exempt from property taxation. However, when a public entity leases property to a taxable entity, the property becomes subject to tax. Property […]
MAHAR BROTHERS CONST. v. JACKSON CO., TC-MD 090091D (Or.Tax 6-2-2009)
MAHAR BROTHERS CONSTRUCTION COMPANY, LLC, Plaintiff, v. JACKSON COUNTY ASSESSOR Defendant. TC-MD 090091D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 2, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed March 11, 2009, requesting that Plaintiff’s Complaint be […]
LUFKIN v. DEPT. OF REV., 11 OTR 410 (1990)
Dan W. LUFKIN v. DEPARTMENT OF REVENUE TC 2916In the Oregon Tax Court. September 27, 1990. Taxation — Income taxes — Income taxable — Net income 1. In computing Oregon taxable income, net operating loss “shall be the same as that contained in the Internal Revenue Code as it exists at the close of the […]
MATZKE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100265B (Or.Tax 12-10-2010)
PETER N. MATZKE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100265B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the real market value (RMV) of certain residential property for the 2009-10 tax year. The property is identified in the Multnomah County tax records as […]
MOORE MILL LBR. v. COMMISSION, 2 OTR 102 (1965)
MOORE MILL LUMBER CO. v. STATE TAX COMMISSION In the Oregon Tax Court. February 10, 1965. Western Oregon ad valorem tax — Additional tax — Appeal 1. The State Tax Commission has jurisdiction under ORS 321.660 to hear plaintiff’s objections to an additional tax imposed pursuant to ORS 321.655. The plaintiff did not forfeit his […]
PORTLAND GENERAL ELECTRIC v. DEPT. OF REV., 10 OTR 159 (1985)
PORTLAND GENERAL ELECTRIC COMPANY v. DEPARTMENT OF REVENUE TC 2358In the Oregon Tax Court. October 29, 1985. Taxation — Mode of assessment — Real property in general 1. The statutory scheme of ad valorem taxation assumes that an exact value can be set and levies a tax on the basis of that precise number. Taxation […]
O’QUINN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090432B (Or.Tax 8-28-2009)
SANDY O’QUINN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090432B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 28, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed on May 28, 2009, requesting that the Complaint be dismissed for the 2007-08 […]
OLSEN v. COMMISSION, 3 OTR 31 (1967)
GORDON T. OLSEN v. STATE TAX COMMISSION In the Oregon Tax Court. May 5, 1967. Tax roll — Omitted property 1. A new apartment house whose existence is unknown to the taxing authority is omitted property and not an under valuation of the property and therefore may be added to the assessment roll. Submitted on […]
KEM v. DEPT. OF REV., 5 OTR 178 (1973)
DIANE C. KEM v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 31, 1973. True cash value — Real property — Market data approach 1. A recent sale of subject property is some evidence of value. In a particular instance, it may possibly be the strongest evidence available. But such evidence can never be […]
DINSDALE v. DESCHUTES COUNTY ASSESSOR, TC-MD 100418D (Or.Tax 2-1-2011)
PETER DINSDALE, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100418D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 1, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s request to conclude the scheduled trial proceeding because he failed to submit any evidence for trial. […]
SOMERVILLE v. DEPT. OF REVENUE, TC-MD 101161D (Or.Tax 2-10-2011)
SPENCER SOMERVILLE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101161D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 10, 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 January 18, 2011, the […]
LEWIS CLARK COLLEGE v. COMMISSION, 3 OTR 429 (1969)
LEWIS CLARK COLLEGE v. COMMISSION In the Oregon Tax Court. May 20, 1969. Charitable exemption — Property — Actually and exclusively occupied 1. The test for exemption of a college president’s residence is whether it is reasonably necessary to the fulfillment of the functions of the college and whether its use is primarily for the […]
MOORE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110079D (Or.Tax 6-14-2011)
DONALD MOORE and ELKE MOORE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110079D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 14, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed June 2, 2011, requesting that the Complaint be dismissed. In Defendant’s […]
NEGRETE v. DEPARTMENT OF REVENUE, TC-MD 090510D (Or.Tax 7-8-2009)
MARIO A. NEGRETE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090510D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 8, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held in this matter on July 8, 2009. The tax years subject to this appeal are 2005 and 2006. The […]
GILMORE STEEL CORP. v. DEPT. OF REV., 9 OTR 457 (1984)
GILMORE STEEL CORPORATION v. DEPARTMENT OF REVENUE TC 1584In the Oregon Tax Court. April 8, 1984. Taxation — Valuation — Matters considered 1. Even if subject property had zero value pursuant to “use,” it had a market value due to annual lease payments due in the future. Taxation — Capitalized income 2. Defendant’s capitalization rate, […]
HEBEL v. DEPARTMENT OF REVENUE, TC-MD 110833C (Or.Tax 7-15-2011)
RICHARD VAN WHY HEBEL and TERESA MAE HEBEL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110833C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 15, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Plaintiffs’ motion to dismiss, filed July 8, 2011, requesting that the Complaint […]
HOLLAND v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110458C (Or.Tax 12-14-2011)
DAVID A. HOLLAND and BETTY A. HOLLAND, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110458C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 14, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the Defendant’s motion to dismiss tax years 2008-09 and 2009-10. On April 18, 2011, Plaintiffs filed a Complaint regarding […]
STINEFF v. DEPT. OF REV., 8 OTR 456 (1980)
ED STINEFF v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 14, 1980. Equitable estoppel — Reliance on adverse party 1. Equitable estoppel applies only when person’s detrimental reliance is reasonably based. Equity — Laches — Lapse of time 2. Plaintiff’s delay of approximately nine months before filing subject claim was excessive under circumstances […]
LEIVA v. DEPARTMENT OF REVENUE, TC-MD 101040C (Or.Tax 1-25-2011)
LILIAN LEIVA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101040C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 25, 2011. DECISION DAN ROBINSON, Magistrate. This matter is before the court on the agreement of the parties. On July 27, 2010, Plaintiff filed her Complaint challenging Defendant’s Notices of Deficiency Assessment for […]
WILSON v. DEPT. OF REV., 5 OTR 130 (1972)
RAYMOND H. WILSON AND MARY C. WILSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 11, 1972. Constitutional law — Personal Income Tax Act of 1969 — Non-resident taxpayers 1. ORS 316.117 and 316.127 do not violate the United States Constitution. Constitutional law — Personal Income Tax Act of 1969 — Nonresident taxpayers […]
AMERICAN LEGION v. DEPT. OF REV., 5 OTR 706 (1974)
THE AMERICAN LEGION SPRINGFIELD POST No. 40 v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 23, 1974. Statutory construction — ORS 307.136 — Residential property 1. If facilities exempt under ORS 307.136 are remotely situated and subject to a high risk of vandalism, the necessity of having an on-site caretaker would allow for […]
ABCO LEASING v. MARION COUNTY ASSESSOR, TC-MD 090345B (Or.Tax 5-26-2009)
ABCO LEASING, INC., Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 090345B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 26, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for Plaintiff’s failure to comply with the court’s request to submit […]
MID OIL CO. v. DEPT. OF REV., 9 OTR 381 (1984)
MID OIL COMPANY v. DEPARTMENT OF REVENUE TC 1607In the Oregon Tax Court. February 13, 1984. Levy and assessment — Proceedings before board or officer —Hearing 1. The statute governing appeals to Department of Revenue, ORS 305.115, does not restrict issues of fact and law to those raised by the parties in the hearing below. […]
GOPURA LLC v. LANE COUNTY ASSESSOR, TC-MD 100544 (Or.Tax 5-4-2011)
GOPURA LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100544.In the Oregon Tax Court. Magistrate Division, Property Tax. May 4, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Accounts 1654738 and 1654720 (subject property). A telephone trial was held by Magistrate Jeffrey S.Mattson on November […]
WILSON v. COMMISSION, 3 OTR 312 (1968)
ROBERT B. AND CONSTANCE H. WILSON v. COMMISSION In the Oregon Tax Court. November 12, 1968. Tax Court — Effect of evidence before commission 1. The Tax Court is not bound by any stipulation, concession or evidence given by anyone in a hearing before the State Tax Commission because ORS 305.425 provides for de novo […]
RICHARDS v. DEPT. OF REV., 19 OTR 84 (2006)
William F. RICHARDS, and Patsy L. Richards, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4758.In the Oregon Tax Court. Decision rendered in part for Plaintiff and in part for Defendant June 1, 2006. Plaintiffs did not file amended complaint and case was closed June 29, 2006. Defendant Department of Revenue (the department) moved to dismiss […]
DEPARTMENT OF REVENUE v. ORAL AND MAXILLOFACIAL SG., 15 OTR 284 (2001)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. ORAL AND MAXILLOFACIAL SURGEONS, P.C., and LANE COUNTY ASSESSOR, Defendants. TC 4433In the Oregon Tax Court. JANUARY 5, 2001 Plaintiff claimed that because a statutory appeal right under ORS 306.115 still existed, the Tax Court could not change a taxpayer’s 1996-97 property tax assessment under ORS 305.288(2). […]
ST. HELENS FIRE DIST. v. DEPT. OF REV., 4 OTR 186 (1970)
ST. HELENS RURAL FIRE PROTECTION DISTRICT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 6, 1970. Constitutional law — Tax levy — Local Budget Law 1. Subsections (2)(a) and (2)(b) of Oregon Constitution, Art XI, § 11, are clearly expressed as alternatives. Constitutional law — Tax base — Local Budget Law 2. The […]
COLUMBIA SUN, INC. v. DEPT. OF REV., 13 OTR 132 (1994)
COLUMBIA SUN, INC., John Betz, and Universal Frozen Foods Company v. DEPARTMENT OF REVENUE TC 3537In the Oregon Tax Court. July 19, 1994. Property tax — Standing 1. Plaintiffs had standing because they were obligated to pay taxes as a result of an interest in the property. The fact that the requirement was a result […]
KARGE v. CLACKAMAS COUNTY ASSESSOR, TC-MD 100167B (Or.Tax 12-10-2010)
MARTIN KARGE and BARBARA KARGE, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100167B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the real market value (RMV) of certain residential property for the 2009-10 tax year. The property is identified in the Clackamas County tax […]
LINKS v. DEPARTMENT OF REVENUE, TC-MD 110024C (Or.Tax 4-28-2011)
THOMAS N. LINKS and KIMBERLY K. LINKS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110024C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 28, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case […]
KUMAR v. DEPARTMENT OF REVENUE, TC-MD 080137D (Or.Tax 6-4-2008)
RAJ KUMAR and NALEENI KUMAR, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080137D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 4, 2008. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss. I. STATEMENT OF FACTS Plaintiffs filed their Complaint challenging Defendant’s […]
CHASE v. DEPARTMENT OF REVENUE, TC 5016 (Or.Tax 11-15-2011)
KASEY A. CHASE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 5016.In the Oregon Tax Court. Regular Division, Income Tax. November 15, 2011. ORDER GRANTING DEFENDANT’S MOTION TO DISMISS HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on the motion of Defendant Department of Revenue (department) to dismiss the […]
EMERY v. DEPARTMENT OF REVENUE, TC-MD 090624D (Or.Tax 7-16-2009)
MARTIN J. EMERY and ELEASE L. EMERY-HUNTER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090624D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 16, 2009. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on the agreement of the parties. On July 7, 2009, Defendant wrote to the […]
ESTATE OF COLLINS v. DEPT. OF REV., 9 OTR 344 (1983)
ESTATE OF COLLINS v. DEPARTMENT OF REVENUE TC 1935In the Oregon Tax Court. October 20, 1983. Taxation — Inheritance and gift taxes — Statutory provisions 1. Taxpayer may be allowed elections regarding certain assessed taxes, but until the taxpayer chooses an alternative method, the assessed deficiency is valid. Taxation — Inheritance and gift taxes — […]
GROTE v. COMMISSION, 3 OTR 56 (1967)
THEO GROTE ET UX v. STATE TAX COMMISSION In the Oregon Tax Court. June 23, 1967. Property basis — Exchanged property 1. It is clear that ORS 316.266(6) only applies to the original property acquired by inheritance and does not apply to taxpayer’s basis in exchanged property. Property basis — Nonresident exchange — Jurisdiction lacking […]
BRENNER v. DEPT. OF REV., 9 OTR 299 (1983)
BRENNER v. DEPARTMENT OF REVENUE TC 1809In the Oregon Tax Court. February 2, 1983. Income taxes — Regulations — Provisions for assessment andcollection 1. Department of Revenue may give notice of deficiency at any time within three years after a personal income tax return is filed. ORS 305.265. Income taxes — Regulations — Provisions for […]
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 422 (1995)
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE and PARK VISTA CORPORATION, Intervenor TC 3781In the Oregon Tax Court. December 12, 1995. Tax Court — Time of service 1. By its use of the word “shall” in ORS 305.560(3), the legislature intended that service upon the nonappealing taxpayer must occur within 60 days. Statute of limitations 2. […]