Category: Oregon Tax Court Opinions

GAINS et al v. DEPARTMENT OF REVENUE TC 1640In the Oregon Tax Court. January 26, 1982. Equitable estoppel — Grounds — Acts of county assessor Equitable estoppel — As against county — Doctrine notapplicable 1. The acts of the county assessor in supplying property tax relief information and forms to plaintiffs did not create an […]

FSLIC, As Receiver for Citizens Savings Loan Association v. DEPARTMENT OF REVENUE TC 2911In the Oregon Tax Court. July 16, 1990. Taxation — Right of review — Persons entitled 1. A taxpayer may petition the department for relief under ORS 306.115 after having appealed to the board of equalization. Taxation — Authority and powers — […]

LOIS ANN BRAY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 6, 1974. Statutory construction — ORS 118.040(2) — “Contracts of life insurance” 1. The reference in ORS 118.040(2) to “contracts of life insurance” indicates that exempt proceeds should evolve from policies and funds, the primary purpose of which is to compensate for […]

HOWARD L. and GERALDINE L. BOOCK v. STATE TAX COMMISSION In the Oregon Tax Court. May 6, 1966. Resident — Tax liability — Absence from the state 1. A government worker taking a temporary overseas assignment, leasing his house during his absence and upon completion of his overseas duty, returning home again, remains a resident […]

SOUTHERN PACIFIC TRANSPORTATION COMPANY v. DEPARTMENT OF REVENUE TC 1093, 1189, 1282, 1362In the Oregon Tax Court. February 22, 1982. Taxation — Corporations — Corporate property in general 1. In property taxation of railroads it is necessary to establish a unit of operating property, part of which is in Oregon and the elements of which […]

Gordon R. MARTIN and Gordon S. Martin, Jr. v. CITY OF TIGARD. TC 4308.In the Oregon Tax Court. Decided February 17, 1999. COURT JURISDICTION — EXCLUSIVE JURISDICTION OF ISSUES ARISING UNDERSTATE TAX LAWS 1. The Tax Court has exclusive jurisdiction over all questions of law and fact arising under the tax laws of this state. […]

OREGON MUTUAL SAVINGS BANK v. STATE TAX COMMISSION In the Oregon Tax Court. March 11, 1965. Allocation of income — “Doing business” — Definition 1. The term “doing business” is defined as engaging in activities in the pursuit of gain. Allocation of Income — “Doing business” — Qualifying activities 2. Soliciting loans, appraising property, loaning […]

RONALD P. HOXIE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and CLATSOP COUNTY ASSESSOR, Intervenor-Defendant. TC 4494In the Oregon Tax Court. APRIL 12, 2001. Plaintiff appealed the exception value used to increase the maximum assessed value of his property for the 1997-98 tax year, claiming that improvements made between 1995 and 1997 did […]

CITY OF WALLA WALLA v. DEPARTMENT OF REVENUE TC 2652In the Oregon Tax Court. April 22, 1988. Trial held April 6, 1988, in Circuit Courtroom, Umatilla County, Pendleton. Decision for plaintiff rendered April 22, 1988. Alan J. Campbell and Robert J. Grey, Preston, Thorgrimson, Ellis Holman, Portland, represented plaintiff. Ted E. Barbera, Senior Assistant Attorney […]

SHARYN A. FRITZ v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 8, 1978. Taxation — Levy and assessment — Valuation — Matters considered 1. Overbuilding is a type of obsolescence which must be considered when determining true cash value of property for assessment purposes. Taxation — Levy and assessment — Valuation — Particular […]

David B. SHARPS Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4684.In the Oregon Tax Court. Decision rendered March 9, 2006. Due to decisions of the Board of Property Tax Appeals and the Magistrate Division over several tax years, the assessed value of certain property owned by Plaintiff (taxpayer) was either decreased or held equal […]

DAVID K. KLIEWER TRUST and JEAN D. KLIEWER TRUST, each with an individual one-half interest as tenants in common, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon and LINCOLN COUNTY ASSESSOR, Defendants. TC 4432In the Oregon Tax Court. April 14, 2000 Plaintiffs sold designated forestland to an owner exempt from property taxation. The assessor belatedly […]

PACIFIC CONFERENCE OF THE EVANGELICAL CHURCH, NORTH AMERICA v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 24, 1978. Equitable estoppel — Estoppel against government 1. There are important caveats to the rule allowing estoppel against the government in tax cases. The policy of efficient and effective tax collection makes the doctrine of rare […]

MULTNOMAH COUNTY, Plaintiff v. DEPARTMENT OF REVENUE, Defendant, and PORTLAND CENTER DEVELOPMENT CO., Intervenor. In the Oregon Tax Court. May 3, 1971. Property valuation — Cost approach 1. Except where the appraiser has no other choice, the cost approach is generally applied only as a check on estimates of value by other approaches. Property valuation […]

LEO J. LYMP v. DEPT. OF REVENUE In the Oregon Tax Court. July 13, 1971. Forest land assessment — Application requirement 1. ORS 321.618 places emphasis on the application requirement for owners who, for the first time, wish the assessment to be based upon the forest land classification. Forest land assessment — Revocation of designation […]

Helen THOMPSON and Stephen E. Thompson, Jr. v. DEPARTMENT OF REVENUE TC 2875In the Oregon Tax Court. August 23, 1991. Statutory construction — Language of statute 1. In interpreting a statute, the court first looks to the actual language of the statute. Property valuation — Open space land 2. When valuing designated open space under […]

Patrick G. PATTERSON v. DEPARTMENT OF REVENUE TC 3699In the Oregon Tax Court. June 30, 1995. Property taxation — Mobile home parks 1. Regardless of the reasons why the six spaces in taxpayer’s mobile home park were not completed, the fact remained that substantial improvements were needed to complete the spaces. Accordingly, the six spaces […]

CITY OF WOODBURN v. H. F. DOMOGALLA AND STATE TAX COMMISSION In the Oregon Tax Court. March 31, 1965. Municipalities — Tax levies 1. It is generally true that a tax levy is a matter of local concern. Municipalities — Tax levies — Matter of general concern 2. The method of submitting tax levies to […]

MICHAELS v. STATE TAX COMMISSION In the Oregon Tax Court. October 17, 1966. Declaratory judgments — Jurisdiction 1. In a suit brought under ORS 305.105 for a declaratory ruling it is clear that the plaintiffs first must present their case to the tax commission before coming to this court. Declaratory judgments — Parties — Generally […]

CHARLES and VALONA F. MOSER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 21 1970. Income tax — “Trade or business” — Distortion of income 1. ORS 314.295 applies to the taxpayer in the conduct of “a trade or business.” Income tax — Avoidance 2. To find tax avoidance, reality and substance are […]

FRED AND LOUISE C. JEDDELOH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 3, 1977. Taxation — Income taxes — Worthless debts 1. A business debt is either a debt created or acquired in the course of a taxpayer’s trade or business, or a debt the loss from whose worthlessness is incurred in […]

BEN W. TANNLER and DAISY V. TANNLER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 31, 1978. Taxation — Levy and assessment — Valuation — Particular real property 1. In valuing the subject unimproved land, proper consideration must be given to excess development costs for the subject in comparison to other unimproved land […]

HAROLD L. AND MARVIS SPOONER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 17, 1970. Farm use assessment — Exclusively used for farm use 1. For land within a farm use zone to be entitled to farm use assessment it must be used exclusively for farm use, ORS 308.370(1). Farm use assessment — […]

HERBERT R. VALLEE, JR. and CAROLYN R. VALLEE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 19, 1974. Income tax — Jurisdiction — Domiciliary 1. A state has jurisdiction to tax its domiciliaries upon all their income, no matter where derived. Statutory construction — ORS 316.027 — “Permanent” 2. A “permanent place of […]

STATE ex rel DEPARTMENT OF REVENUE v. CONTROL DATA CORPORATION TC 2182In the Oregon Tax Court. January 23, 1985. Garnishment — Judgments and executions on which proceedings are authorized 1. A distraint warrant has the force and effect of a judgment. ORS 314.430. Constitutional law — Bill of Rights in general 2. In determining whether […]

PARKHURST v. DEPT. OF REVENUE In the Oregon Tax Court. December 15, 1971. Trial had October 21, 1971 in United States District Courtroom, Eugene. Larry D. Thomson, Assistant County Counsel, Eugene, represented plaintiff. Ted E. Barbera, Assistant Attorney General, Salem, represented defendant. Robert C. Robertson, Van Dyke, DuBay, Robertson Paulson, P. C., Medford, represented taxpayer […]

LEWIS v. DEPARTMENT OF REVENUE TC 1413In the Oregon Tax Court. June 1, 1981. Constitutional law — Equal protection of laws —Discrimination by reason of sex 1. Some classifications based on sex have been held not violative of equal protection if the classification had a substantial relation to the object of legislation. Constitutional law — […]

LUCY M. BASHAW, E. R. BASHAW, ROBERTSON E. COLLINS, FRANK A. HOPEWELL, ELINOR A. HOPEWELL, JOYCE WITHAM, RODNEY A. WITHAM, FRANK R. ALLEY, EDWARD H. COLLINS and ROBERT W. HAGUE v. BEAR CREEK VALLEY SANITARY, AUTHORITY; DEPARTMENT OF REVENUE, Intervenor. In the Oregon Tax Court. October 10, 1977. Municipal corporations — Administration of finances 1. […]

ROBERT E. AND NANCY E. RINEHART v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 21, 1973. Income tax — “Federal taxable income” 1. A taxpayer’s “federal taxable income” is also “Oregon taxable income” unless ORS chapter 316 clearly provides an exception. Income tax — ORS 316.047 — Transitional provision 2. The rule of […]

SCHMITT v. STATE TAX COMMISSION In the Oregon Tax Court. June 14, 1962. Statutes — Construction — Meaning of language — Technical words 1. The clear and well-established meaning of the words “for the use of” is “in trust for.” Statutes — Construction — Legislative intent — Policy and purpose 2. In order to benefit […]

LAMB-WESTON, INC. v. DEPARTMENT OF REVENUE TC 2936In the Oregon Tax Court. April 27, 1990. Administrative law — Witnesses — Subpoenas duces tecum 1. ORS 305.190(1) allows the Department of Revenue to issue subpoenas “whenever necessary in the prosecution of any inquiries deemed necessary or proper.” Administrative law — Rules and regulations — Nature and […]

KENNETH J. BYLUND v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 29, 1978. Taxation — Liability of property — Personal property 1. Generally, items of tangible personal property held by the owner for the production of income are subject to ad valorem taxation. ORS 307.190. Taxation — Liability of property — Exemptions — […]

SPRINGFIELD LUMBER MILLS, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. December 15, 1967. Property valuation methods 1. In general the true cash value of property for ad valorem tax purposes should be determined by using the market data approach instead of replacement cost if a market existed and if the sale represented […]

LANE COUNTY LABOR TEMPLE v. STATE TAX COMMISSION In the Oregon Tax Court. March 4, 1964. Exemptions — Charitable or benevolent — Labor organizations 1. Labor organizations do not usually qualify for exemption under such a general statute as 307.130 which allows exemptions to literary, scientific, benevolent and charitable institutions. Exemptions — Charitable or benevolent […]

JOHN E. STROM, JR. (Trustee), Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and MULTNOMAH COUNTY, a political subdivision of the State of Oregon, Intervenor. TC 4493In the Oregon Tax Court. FEBRUARY 22, 2001. Plaintiff appealed the assessment of property that was calculated by adding previously omitted property and after increasing Plaintiff’s maximum assessed […]

SANTIAM LUMBER CO. v. STATE TAX COMMISSION WILLAMETTE VALLEY LUMBER CO. v. STATE TAX COMMISSION In the Oregon Tax Court. May 12, 1965. State Tax Commission — Supervisory power — Correction of assessment roll 1. Prior to the amendment of the statute, ORS 311.205, providing for a time limit, a reasonable and proper time for […]

GIUSTINA BROS. LUMBER PLYWOOD CO. v. STATE TAX COMMISSION In the Oregon Tax Court. June 17, 1965. Personal property — Assessment — Transfer of title — Ineffective to avoid liability 1. A temporary transfer with the intent to retransfer title to personal property after the assessment date is insufficient to constitute a legal transfer. Trial […]

SAUNDERS v. DEPARTMENT OF REVENUE TC 2477In the Oregon Tax Court. March 19, 1987. Taxation — Valuation — Market value 1. Determination of value rests on what price a willing buyer and a willing seller would agree upon for the subject property. Taxation — Valuation — Market value 2. An opinion of value must be […]

Jack MOORE and David Weber v. DEPARTMENT OF REVENUE TC 3198In the Oregon Tax Court. September 21, 1992. Property taxation — Valuation — Location 1. The location of a property affects not only the land value but also all other aspects of the property’s worth. Property taxation — Valuations — Definition of terms 2. The […]

ROBERT R. DICKEY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 22, 1971. Trial had October 28, 1971 in the Municipal Courtroom, Medford. Robert R. Dickey, Attorney at Law, Medford, represented himself. Glen V. Sorensen, Assistant Attorney General, Salem, represented defendant. Decision for defendant rendered December 22, 1971. CARLISLE B. ROBERTS, Judge. Cases […]

The OREGON COUNTRY FAIR v. DEPARTMENT OF REVENUE TC 2257In the Oregon Tax Court. January 3, 1986. Taxation — Exemptions — General rules of construction 1. Exemption statutes are to be strictly but reasonably construed. Exemptions are generally denied unless they are so clearly granted as to be free from reasonable doubt. Taxation — Exemptions […]

COX v. DEPARTMENT OF REVENUE TC 2521In the Oregon Tax Court. March 19, 1987. Taxation — Income taxes — Deductions 1. IRC § 215(a) allows the deduction of only those alimony payments which are includable in the gross income of the other spouse under IRC § 71. Taxation — Income taxable — Gross income 2. […]

PACIFIC TELEPHONE TELEGRAPH COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. December 21, 1966. Corporations — Determination of excise tax — Change in taxable status 1. A corporation ceased to be subject to the Oregon excise tax laws when it ceased doing business in Oregon on June 30, 1961, and, therefore, has changed […]

DEPARTMENT OF REVENUE, Plaintiff, v. Barney E. WHEELER, and Mary A. Wheeler, Defendants. No. TC 4633.In the Oregon Tax Court. Decision for Defendant rendered October 14, 2004. Motions for Reconsideration decided April 25, 2005. See Dept. of Rev. v. Wheeler II, 18 OTR 232 (2005). Defendant Barney Wheeler (Wheeler) was a resident of the State […]

GARY ALAN CLARK, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant TC 4426In the Oregon Tax Court. July 31, 2000 Plaintiff appealed assessment of his personal income taxes contending that wages are not taxable. The court held that wages are taxable and awarded damages to Defendant for Plaintiff’s frivolous claim. Judicial authority 1. Authority […]

STEVENS et al v. DEPARTMENT OF REVENUE TC 1308In the Oregon Tax Court. March 10, 1982. Taxation — Levy and assessment — Valuation of real property 1. An appraiser should determine the value of the property as of the assessment date in a manner which will recognize the highest and best use of the property, […]

Bob MAHLER v. DEPARTMENT OF REVENUE TC 2919In the Oregon Tax Court. May 31, 1990. Taxation — Review, correction — Statutory remedies 1. Appeals must be filed with the board of equalization not later than May 31 of each year. Taxation — Review, correction — Authority and powers 2. The department has limited authority to […]

AGNAR A. AND LOUISE B. STRAUMFJORD v. COMMISSION In the Oregon Tax Court. July 12, 1967. Statute of limitations — Notice — Opinion and order 1. In income tax cases where commission mailed its opinion and order to taxpayers’ attorney rather than to the taxpayers, as required by ORS 314.455 and 314.460, taxpayers’ complaint is […]

OLDHAM v. STATE TAX COMMISSION In the Oregon Tax Court. July 16, 1964. Statutes — Construction — Clear meaning 1. A court cannot construe a tax statute when its meaning is clear. Exemptions — Fixed load vehicle — Definition 2. A mobile crane is a fixed-load vehicle within the statutory definition. Statutes — Construction — […]

Allan L. BENNETT and Wanda M. Peterson v. DEPARTMENT OF REVENUE Dennis DAY, Intervenor TC 2972In the Oregon Tax Court. January 8, 1991. Taxation — Levy and assessment — Powers and proceedings inmaking assessments 1. In order to prove “nonuniformity,” it must be shown that the differences are a result of arbitrary or systematic discrimination. […]

STUCHELL et al, v. DEPARTMENT OF REVENUE TC 1370In the Oregon Tax Court. April 13, 1981. Taxation — Inheritance and gift taxes — Statutory provisions 1. Generally, property acquired from a decedent shall be valued as the fair market value of the property at the date of decedent’s death. IRC (1954) § 1014(a). Taxation — […]

George L. GLANCY and Lenore E. Glancy v. DEPARTMENT OF REVENUE TC 3063In the Oregon Tax Court. December 23, 1991. Taxation — Special assessment — Qualification — Appeals 1. Boards of equalization have no jurisdiction to hear appeals on the qualification of property for special assessment. ORS 305.275(1)(c). Estoppel — Government — Questions asked 2. […]

NEWPORT PLAZA PARTNERS, E.Y., INC. and E.W. J.B., Inc. v. DEPARTMENT OF REVENUE TC 4125In the Oregon Tax Court. April 17, 1998 Appeal — Authorized representative — Written authorization 1. ORS 305.230 (7) provides that no person shall be recognized as representing a taxpayer unless there is first filed with the department a written authorization, […]