PRENTICE v. STATE TAX COMMISSION In the Oregon Tax Court. October 5, 1965. Statutes — Construction — Federal decisions 1. The decisions of the federal court are persuasive but not controlling on the Tax Court. Trusts — Income from short term trusts — Grantor taxable 2. The income from short term trusts is taxable to […]
Category: Oregon Tax Court Opinions
YAMHILL CTY. ASSESSOR v. ABRAMS, TC-MD 090775D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090775D.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 01500, for tax year 2008-09. A […]
LANE COUNTY v. BABCOCK PROPERTIES, TC-MD 100131D (Or.Tax 6-7-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. BABCOCK PROPERTIES, LLC, Defendant. LANE COUNTY ASSESSOR, Plaintiff, v. McDOUGAL BROS, INC, Defendant. TC-MD 100131D, 100132D, 100133D 100134D, 100137D, 100138D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 7, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Lane County Board of Property Tax Appeals Orders, dated February […]
CLARK v. DEPARTMENT OF REVENUE, 16 OTR 51 (2002)
GARY ALAN CLARK, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4548.In the Oregon Tax Court. Decision for Defendant renered August 1, 2002. The court found that there was no material change in the facts or legal principles asserted by Plaintiff in this case as compared with those put forth in prior proceedings. […]
GOSTEVSKYH v. DEPT. OF REVENUE, TC-MD 090256D (Or.Tax 11-19-2009)
AGAFIA GOSTEVSKYH, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090256D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 19, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On March 17, 2009, Plaintiff filed a […]
GUTIERREZ-ACUNA v. DEPARTMENT OF REVENUE, TC-MD 100062D (Or.Tax 5-12-2010)
YWXEM M. GUTIERREZ-ACUNA and ABELARDO J. BARRIOS-MARTINEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100062D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 12, 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] on the ground […]
BURRILL RESOURCES v. JACKSON CTY. ASSESS., TC-MD 100330D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100330D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989027, Lot 108 (subject property). A trial was held in the Oregon […]
NAMAH v. MARION COUNTY ASSESSOR, TC-MD 100408B (Or.Tax 3-28-2011)
SHREE RIDDHI SIDDHI NAMAH dba Salem Comfort Suites, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100408B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 28, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account R82450 (subject property).[1] A telephone trial was held […]
NELSON v. WASCO COUNTY ASSESSOR, TC-MD 090689C (Or.Tax 12-16-2009)
ROBERT J. NELSON, Plaintiff, v. WASCO COUNTY ASSESSOR, Defendant. TC-MD 090689C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 16, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff filed a Complaint with this court challenging his propert taxes for the 2008-09 tax year. Defendant moved to dismiss on various grounds. A hearing was held by telephone […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090720B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090720B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
HERFF JONES CO. v. COMMISSION, 2 OTR 207 (1965)
HERFF JONES CO. v. STATE TAX COMMISSION In the Oregon Tax Court. October 4, 1965. Master and servant — Employee or independent contractor 1. The right of either party to terminate the employment relationship without incurring liability to the other is a strong indication that the contract is one of employment, as is the right […]
DEBLOCK AND SLEGERS v. DEPT. OF REV., 7 OTR 191 (1977)
GREGORY L. DEBLOCK and KYUNG V. DEBLOCK v. DEPARTMENT OF REVENUE RICHARD K. SLEGERS and BETTY L. SLEGERS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 16, 1977. Taxation — Income taxes — Deductions — Business expense 1. Commuting expenses are not deductible for personal income tax purposes, not even where baggage must […]
LARRY CAROL’S HARDWARE v. DOUGLAS CTY., TC-MD 090066C (Or.Tax 4-21-2009)
LARRY CAROL’S HARDWARE RENTAL, LLC, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 090066C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 21, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals the penalties imposed by Defendant as part of Defendant’s omitted property assessment (omit assessment) against Plaintiffs taxable personal property. Plaintiff was represented by Dean Bloemendaal […]
BRICE v. DEPT. OF REV., 6 OTR 548 (1976)
ROBERT M. AND PHYLLIS J. BRICE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 3, 1976. Taxation — Income taxes — Construction and operation of statutes 1. The provisions of Internal Revenue Code (1954), § 170, apply in a determination of the deductibility of a charitable contribution under the Personal Income Tax Act […]
THE INTERNATIONAL SCHOOL v. DEPT. OF REV., 13 OTR 220 (1995)
THE INTERNATIONAL SCHOOL v. DEPARTMENT OF REVENUE and MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, Intervenor TC 3717In the Oregon Tax Court. February 14, 1995. Property taxation — Exemption — Schools 1. Newly acquired property does not require extensive use in order to qualify. Where property is unimproved and can be […]
ROSBORO LUMBER v. COMMISSION, 3 OTR 395 (1969)
ROSBORO LUMBER COMPANY v. COMMISSION In the Oregon Tax Court. March 4, 1969. True cash value — Functional obsolescence 1. Adequate consideration must be given to functional obsolescence in valuing equipment installed in an obsolete mill, but on the other hand substantial additions would normally cause some increase in true cash value. Trial had January […]
HARDWICK, EXEC. v. DEPT. OF REV., 5 OTR 582 (1974)
MARY A. HARDWICK, EXECUTRIX OF THE ESTATE OF CLIFFORD E. HARDWICK, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 10, 1974. Gift tax — Inheritance tax — Relationship 1. Since the husband elected not to pay a gift tax when otherwise due, the acquisition by husband and wife of stock purchased with […]
DEPARTMENT OF REVENUE v. KELLY, 19 OTR 559 (2009)
DEPARTMENT OF REVENUE, Plaintiff, v. Cassandra K KELLY, Defendant. TC 4829.In the Oregon Tax Court. Decision for Defendant rendered April 21, 2009. Plaintiff (department) appealed from a Magistrate Division decision regarding the complete deferral of Defendant (taxpayer)’s property taxes because taxpayer’s spouse’s income could not be considered in the determination of taxpayer’s federal adjusted gross […]
LEWIS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080398B (Or.Tax 8-18-2008)
BRENDA LEWIS and ERIN LEWIS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080398B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 18, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss filed May 1, 2008. The court discussed the motion with the parties during […]
RAFNEL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080331B (Or.Tax 11-28-2008)
KAREN J. RAFNEL and DENNIS R. HARRIS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080331B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 28, 2008. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s verbal motion to dismiss made during a case management conference held August […]
KAHL v. DEPARTMENT OF REVENUE, TC-MD 091379C (Or.Tax 11-24-2009)
SHAY KAHL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091379C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 24, 2009. Page 1 CORRECTED DECISION OF DISMISSAL This Corrected Decision of Dismissal is issued to correct a typographical error in the name of the Plaintiff. The correct Plaintiff is Shay Kahl. The […]
BYZANTINE OF NUYS v. MULTNOMAH COUNTY, TC-MD 101321B (Or.Tax 9-26-2011)
THE BYZANTINE CATHOLIC BISHOP OF VAN NUYS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 101321B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 26, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on cross motions for summary judgment. Plaintiff appeals the denial of a property tax exemption for […]
FOLEY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090832D (Or.Tax 7-13-2010)
KELI FOLEY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090832D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 13, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value and assessed value of her property identified as Account R105870 for tax years 2007-08 and 2008-09. A trial was held […]
WHITE v. DEPT. OF REVENUE, TC-MD 090662B (Or.Tax 9-17-2009)
JULIE M. WHITE (MORROW) and SHAUN J. WHITE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090662B.In the Oregon Tax Court, Magistrate Division, Income Tax. September 17, 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. […]
HERRING v. LINN COUNTY ASSESSOR, TC-MD 080337B (Or.Tax 8-5-2008)
JACK HERRING, Plaintiff, v. LINN COUNTY ASSESSOR, Defendant. TC-MD 080337B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 5, 2008. DECISION OF DEFAULT JEFFREY S. MATTSON, Magistrate. This matter is before the court on Plaintiff’s Motion of Default (Motion), filed May 6, 2008. Plaintiff’s Motion states that Defendant failed to file its Answer or […]
PLIKAT v. DOUGLAS COUNTY ASSESSOR, TC-MD 101240C (Or.Tax 2-17-2011)
TERRY PLIKAT and CHERYL PLIKAT, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 101240C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 17, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal to this court from Defendant’s 2010 notice of disqualification of 140 acres of land from farm use special assessment. The disqualification increased Plaintiffs’ values for […]
MT. SEXTON PROPERTIES v. DEPT. OF REV., 10 OTR 467 (1987)
MT. SEXTON PROPERTIES, INC. et al v. DEPARTMENT OF REVENUE TC 2510In the Oregon Tax Court. September 30, 1987. Taxation — Levy and assessment — Right of review — Personsentitled 1. Pursuant to ORS 321.352(5) land values can only be appealed by five or more taxpayers owning not less than 5 percent of total forest […]
DUNMORE v. DEPARTMENT OF REVENUE, TC-MD 090141B (Or.Tax 10-21-2009)
DAVID L. DUNMORE and PATRICIA V. DUNMORE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090141B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 21, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs filed their Complaint on February 25, 2009. The court issued a Journal Entry on September 30, 2009, stating […]
BRETON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090896D (Or.Tax 11-6-2009)
JOSIANE BRETON and CLARKE CUMMINGS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090896D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 6, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was […]
PILGRIM TURKEY PACKERS v. DEPT. OF REV., 4 OTR 498 (1971)
PILGRIM TURKEY PACKERS, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 29, 1971. Estoppel 1. The doctrine of estoppel should be applied only where the taxpayer has been misinformed and has a valid reason for relying on the misinformation and where it would be inequitable to compel him to conform to the […]
RIENSCHE v. DEPT. OF REV., 8 OTR 304 (1980)
WILMER E. RIENSCHE, Personal Representative of the Estate of Karl Jack Riensche, deceased v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 20, 1980. Taxation — Inheritance and gift taxes — Statutory provisions 1. ORS 118.150(1) specifies that the value of property for inheritance tax purposes is its true cash value as of the […]
AGUILERA v. DEPARTMENT OF REVENUE, TC-MD 080151C (Or.Tax 11-7-2008)
SAMUEL AGUILERA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080151C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 7, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s December 13, 2007, Notice of Refund Denial for tax year 2006. At trial, Plaintiff appeared on his own behalf. Testifying for Plaintiff was Veronica […]
MILBANK v. DEPT. OF REV., 5 OTR 559 (1974)
MARGARET W. MILBANK v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 23, 1974. Property valuation — Open space land 1. Land zoned as open space is valued for tax purposes as if it currently was its highest and best use. Trial had January 11, 1974, in the courtroom of Oregon Tax Court, Salem. […]
ARMOUR v. DEPT. OF REV., 6 OTR 361 (1976)
MALCOLM H. ARMOUR v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 31, 1976. Taxation — Particular real property — Rural or agricultural lands 1. Sixty-eight acres of land adjacent to farm, usable solely to protect farmland from river erosion, and which could not safely or economically be used for agricultural purposes, was not […]
ORTWEIN v. DEPT. OF REVENUE, TC-MD 091346B (Or.Tax 1-7-2010)
ANDREW ORTWEIN and ILKA C. VILLEGAS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091346B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 7, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed September 11, 2009, as part of its […]
SAL LA SEA DIST. IMP. CO. v. DEPT. OF REV., 7 OTR 436 (1978)
SAL LA SEA DISTRICT IMPROVEMENT COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 1, 1978. Taxation — Liability of persons and property — Exemptions — Statutory provision 1. The determination of the status of a corporation (formed for the use and control of water) as exempt or nonexempt must be made by […]
FEDEX GROUND PACKAGE SYS. v. DEPT. OF REVENUE, TC 4923 (Or.Tax 4-7-2010)
FEDEX GROUND PACKAGE SYSTEM, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4923; 4924.In the Oregon Tax Court. Regular Division, Withholding Tax. April 7, 2010. ORDER DENYING DEFENDANT’S MOTION TO REQUIRE PAYMENT OF PERSONAL WITHHOLDING TAX HENRY C. BREITHAUPT, Judge. This matter is before the court on the motion of Defendant Department […]
MARTIN v. DEPT. OF REV., 9 OTR 1 (1981)
MARTIN et al v. DEPARTMENT OF REVENUE TC 1412In the Oregon Tax Court. January 20, 1981. Attorney and client — Fees and other remuneration — Statutoryregulations 1. Attorney fees not allowed by court unless expressly authorized by a statute or a contract. Attorney and client — Fees and other remuneration — Statutoryregulations 2. ORS 305.490(2) […]
YAMHILL COUNTY ASSESSOR v. HOPP, TC-MD 090780C (Or.Tax 11-30-2010)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. ALLAN HOPP, Defendant. TC-MD 090780C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This is an appeal brought by the Yamhill County Assessor seeking to overturn the decision of the county board of property tax appeals (BOPTA), which lowered the value […]
LAMB-WESTON, INC. v. DEPT. OF REV., 12 OTR 253 (1992)
LAMB-WESTON, INC. v. DEPARTMENT OF REVENUE TC 3160In the Oregon Tax Court. June 12, 1992. Property taxation — Industrial property — Disclosure ofinformation 1. In determining whether the department may disclose information regarding an industrial property, the information at issue need not be confidential to be considered under ORS 305.192. Property taxation — Industrial property […]
KAISER CEMENT v. COMMISSION, 2 OTR 480 (1966)
KAISER CEMENT GYPSUM CORP. v. STATE TAX COMMISSION In the Oregon Tax Court. December 21, 1966. Excise taxes — Offsets — Primarily engaged — Atkinson decision 1. In Atkinson the plaintiff was entitled to the offset because it was primarily engaged in manufacturing in Oregon, even though its over-all activities were not manufacturing. Elsewhere was […]
CRYSTAL COMMUNICATIONS, INC. v. DEPT. OF REVENUE, TC 4769 (Or.Tax 7-19-2010)
CRYSTAL COMMUNICATIONS, INC., an Oregon Corporation; C.G. McKEEVER, MYRA McKEEVER, JAMES E. BRYANT, CAMELLA L. RYAN, TERRY PINNA and ERICA PINNA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4769.In the Oregon Tax Court. Regular Division, Income Tax. July 19, 2010. Page 1 ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S […]
CONCRETE REST. v. DEPARTMENT OF REVENUE, TC-MD 100899C (Or.Tax 8-12-2010)
BELSHIRE CONCRETE RESTORATION, LLC, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100899C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 12, 2010. Page 1 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 […]
TIPTON v. DEPT. OF REV., 8 OTR 201 (1979)
RAYMOND H. and HELEN M. TIPTON v. DEPARTMENT OF REVENUE SHARON L. BREEDING v. DEPARTMENT OF REVENUE MICHAEL E. and ANNA M. GOOD v. DEPARTMENT OF REVENUE JOHN R. and CARLINE D. GARVER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 5, 1979. Taxation — Mode of assessment in general — Nature of […]
RON STALEY ENTERPRISES, INC. v. DEPT. OF REV., 15 OTR 63 (1999)
RON STALEY ENTERPRISES, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and LINN COUNTY, a political subdivision of the State of Oregon, Intervenor-Defendant. TC 4403.In the Oregon Tax Court. November 1, 1999. Plaintiff sought relief from the imposition of a 100 percent penalty for failure to timely file its personal property tax return. […]
MABBOTT v. DEPARTMENT OF REVENUE, TC-MD 070665E (Or.Tax 1-16-2008)
JOSEPH MABBOTT, JR., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070665E.In the Oregon Tax Court. Magistrate Division, Income Tax. January 16, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Case management conferences were held November 5, 2006, and December 17, 2007. The parties discussed the issues and exchanged information. Plaintiff’s spouse, Jessica Mabbott, also […]
SIUSLAW F. GROUP v. LANE CO. ASSESSOR, TC-MD 080939C (Or.Tax 4-17-2009)
SIUSLAW FINANCIAL GROUP, INC., Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080939C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 17, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff appealed Defendant’s determination that it owes ad valorem property taxes for the 2007-08 tax year on certain tangible personal property that was owned by L.H. […]
FITZGERALD v. JOSEPHINE COUNTY, TC-MD 091466B (Or.Tax 3-4-2010)
DEBI L. FITZGERALD, dba A SHOW OF HANDS NAIL SALON, Plaintiff, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 091466B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 4, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal property penalty matters for the 2008-09 tax year for Account P142968. A case management conference was […]
GONZALEZ v. DEPT. OF REVENUE, TC-MD 101158D (Or.Tax 1-18-2011)
JUAN R. GONZALEZ and STACEY D. REYNOLDS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101158D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 18, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss in response to Defendant’s […]
WYNNE v. DEPT. OF REV., 18 OTR 306 (2005)
Katrina WYNNE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4709.In the Oregon Tax Court. Decision for Defendant rendered July 7, 2005. Plaintiff (taxpayer) entered a stipulated judgment declaring the real market value for the 2001-02 through 2003-04 property tax years on November 10, 2004. When the 2004-05 property tax statements were mailed by the […]
PREBLE v. DEPARTMENT OF REVENUE, 14 OTR 380 (1998)
Wallace L. PREBLE and Elizabeth Preble v. DEPARTMENT OF REVENUE TC 4130In the Oregon Tax Court. October 7, 1998 Income tax — Federal audit — Notice of deficiency — Time limit 1. ORS 314.410 (3) provides in relevant part: “If the commissioner of Internal Revenue or other authorized officer of the Federal Government makes a […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090762D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090762D.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 00500, for tax year 2008-09. A […]
PITTNER v. DEPT. OF REVENUE, TC-MD 100405B (Or.Tax 10-6-2010)
ELISA B. PITTNER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100405B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 6, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On April 6, 2010 Plaintiff […]
PIPPENGER v. LANE COUNTY ASSESSOR, TC-MD 100141D (Or.Tax 8-19-2010)
JONATHAN PIPPENGER and DAVID PIPPENGER, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100141D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed as part of its Amended Answer[1] on April 12, […]
SCHLESINGER v. COMMISSION, 1 OTR 609 (1964)
SCHLESINGER v. STATE TAX COMMISSION In the Oregon Tax Court. June 11, 1964. Valuation — Income approach — Economic rent 1. Actual rent does not establish economic rent. However, when dealing with property in an area in transition, it is particularly persuasive. Valuation — Income approach — Transition factors 2. In stabilizing the county tax […]
BLADORN v. DEPT. OF REV., 11 OTR 113 (1988)
H. William BLADORN and, by Power of Attorney, for his spouse, Marjorie G. Bladorn v. DEPARTMENT OF REVENUE TC 2765In the Oregon Tax Court. December 8, 1988. Taxation — Income taxes — Exemptions 1. During the subject years, ORS 316.136 provided an additional personal exemption for taxpayers who were severely disabled as of the end […]
ANADROMOUS, INC. v. DEPT. OF REV., 11 OTR 272 (1989)
ANADROMOUS, INC. v. DEPARTMENT OF REVENUE TC 2831In the Oregon Tax Court. September 7, 1989. Taxation — Exemptions — Tools and implements of trade 1. ORS 307.400(c) provides that “farm machinery and equipment used primarily in any other agricultural or horticultural use or animal husbandry or any combination thereof” is exempt from ad valorem taxation. […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090693B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090693B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
BEAL v. DEPT. OF REV., 13 OTR 54 (1994)
Stephen BEAL v. OREGON DEPARTMENT OF REVENUE and CITY OF GRESHAM, Intervenor TC 3509In the Oregon Tax Court. April 29, 1994. Property taxation — Constitutional limits — Challenge to taxlevy 1. ORS 294.485 states that an appeal attacking a tax levy must be perfected in a specific manner. Property taxation — Constitutional limits — Challenge […]
GELLER v. DEPARTMENT OF REVENUE, TC-MD 100937B (Or.Tax 10-19-2010)
KEVIN GELLER and OLIVIA SHELLY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100937B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 19, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss for lack of prosecution. Plaintiffs filed a […]
LOILAND v. DEPARTMENT OF REVENUE, TC-MD 101083B (Or.Tax 2-14-2011)
JAMIE LEA LOILAND, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101083B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 14, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On November 10, 2010, […]
SCHLAADT FAMILY TRUST v. LANE CTY ASSESSOR, TC-MD 070876D (Or.Tax 6-20-2008)
SCHLAADT FAMILY TRUST, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 070876D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 20, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value and real market exception value of its property identified as Account 1731783 for the 2006-07 tax year. This matter is before […]
SCHNABEL v. CLATSOP COUNTY ASSESSOR, TC-MD 100618D (Or.Tax 2-22-2011)
LAWRENCE E. SCHNABEL and KRISTY K. SCHNABEL, Plaintiffs, v. CLATSOP COUNTY ASSESSOR, Defendant. TC-MD 100618D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 22, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of their property identified as Account 57636 (subject property). A telephone trial was held on December […]
KUCHLER v. DEPARTMENT OF REVENUE, TC-MD 101177D (Or.Tax 12-22-2010)
BETHANY KUCHLER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101177D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 22, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management […]
API PROPERTIES 1047 v. MULTNOMAH COUNTY, TC-MD 100648B (Or.Tax 7-9-2010)
API PROPERTIES 1047, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100648B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 9, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. On April 30, 2010, Plaintiff […]
BLACKMAN v. DEPT. OF REVENUE, TC-MD 110018D (Or.Tax 5-18-2011)
JESSICA M. BLACKMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110018D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 18, 2011. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s recommendation, filed April 26, 2011. A case management conference was held in the above-entitled matter on […]
SMITH v. MULTNOMAH COUNTY BOARD OF COMMISSIONERS, 12 OTR 377 (1993)
Dorothy SMITH v. MULTNOMAH COUNTY BOARD OF COMMISSIONERS TC 3329In the Oregon Tax Court. March 2, 1993. Property taxation — Refund — Exclusive remedy 1. ORS 305.580 et seq is the exclusive remedy for determining questions about the effects of the limitations of Article XI, section 11b, of the Oregon constitution. Property taxation — Refunds […]
RUSSELL v. DEPARTMENT OF REVENUE, TC-MD 091366C (Or.Tax 2-19-2010)
KAY L. RUSSELL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091366C.In the Oregon Tax Court, Magistrate Division, Income Tax. February 19, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiff filed an appeal in this court requesting a removal of all late filing fees and interest that Defendant imposed for tax years 1998 and 1999. […]
BOONES CROSSING v. MARION COUNTY ASSESSOR, TC-MD 100910C (Or.Tax 12-22-2010)
BOONES CROSSING LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100910C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 22, 2010. Page 1 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 management hearing was scheduled at […]
BOUNPHENG LUANGPRASEUTH v. MULTNOMAH CTY., TC-MD 081069B (Or.Tax 2-27-2009)
BOUNPHENG LUANGPRASEUTH MY THAI BISTRO LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 081069B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 27, 2009 DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held February 4, 2009. Vincent Kwong, Licensed Tax Consultant, represented Plaintiff. Richard F. Teague appeared for Defendant. At issue is […]
SHELLEY v. DEPARTMENT OF REVENUE, 4 OTR 426 (1971)
MELVIN C. and BETTY J. SHELLEY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 2, 1971. Trusts — Substantial adverse interest 1. Trustee, as trustee, has “no substantial adverse interest” in trust income, as against trustor, although trust powers derived in part from a partnership agreement. Trusts — Construction 2. In construing a […]
ROGUE GEM v. JOSEPHINE COUNTY ASSESSOR, 17 OTR-MD 446 (2003)
ROGUE GEM AND GEOLOGY CLUB, INC., Plaintiff, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 020949F.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered June 10, 2003. Plaintiff appealed Defendant Department of Revenue’s denial of property tax exemption under ORS 307.130 for the 2001-02 tax year. Plaintiff argued that its property qualified for the statutory […]
NGUYEN v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090347B (Or.Tax 10-29-2009)
THAI NGUYEN and QUE MAI, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090347B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 29, 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 on March […]
SO. OREGON HISTORICAL SOCIETY v. DEPT. OF REV., 10 OTR 89 (1985)
SOUTHERN OREGON HISTORICAL SOCIETY, INC. v. DEPARTMENT OF REVENUE TC 2221In the Oregon Tax Court. July 23, 1985. Taxation — Liability of persons and property — Nature or useof property exempt 1. ORS 307.130 allows an exemption for certain real property that is “exclusively” used in the work of qualifying institutions. Taxation — Liability of […]
GAMBLE v. COMMISSION, 2 OTR 459 (1966)
GAMBLE v. STATE TAX COMMISSION In the Oregon Tax Court. December 6, 1966. Joint returns — Taxable entity — Deductions — Net losses 1. The concept of a taxable unit when a joint return is filed by a husband and wife is not absolute and, therefore, does not create a new tax personality which would […]
ERNST PROPERTIES LLC v. MARION COUNTY, TC-MD 100161B (Or.Tax 11-30-2011)
ERNST PROPERTIES LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100161B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of commercial property identified as Account R26481 (subject property) for the 2009-10 tax year. A trial was held in the […]
ALDRICH v. DEPARTMENT OF REVENUE, TC-MD 101343D (Or.Tax 3-30-2011)
TRAVIS ALDRICH and MICHELLE ALDRICH, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101343D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 30, 2011. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on the court’s Journal Entry, filed February 10, 2011, stating that Plaintiffs were to submit a […]
THE SHERWIN-WILLIAMS CO. v. DEPARTMENT OF REV., 14 OTR 384 (1998)
THE SHERWIN-WILLIAMS COMPANY, an Ohio corporation v. DEPARTMENT OF REVENUE TC 4127In the Oregon Tax Court. October 9, 1998 Corporate excise tax 1. Corporations doing business in Oregon are subject to its corporate excise tax. ORS 317.018 (3). Corporate excise tax — Apportionment 2. As adopted by Oregon, the law requires use of a three-factor […]
FORBES v. DEPT. OF REVENUE, TC-MD 080075D (Or.Tax 4-9-2008)
ROYAL FORBES, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080075D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 9, 2008. 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 […]
LANE CTY. ASS. v. PIERCE TESTAMENTARY TR., TC-MD 110147D (Or.Tax 6-15-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. RALPH H. PIERCE TESTAMENTARY TRUST and ELIZABETH C. PIERCE TESTAMENTARY TRUST, Defendants. TC-MD 110147D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 15, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendants’ Motion to Dismiss (Motion), filed April 19, 2011, requesting […]
OKORN v. DEPT. OF REV., 11 OTR 385 (1990)
Jaka OKORN v. DEPARTMENT OF REVENUE TC 2934In the Oregon Tax Court. July 11, 1990. Taxation — Income taxes — Subjects of taxation 1. A taxpayer is “any natural person * * * whose income is in whole or in part subject to the taxes imposed by this chapter.” ORS 316.022(7). Taxation — Income taxes […]
CHONG v. DEPT. OF REVENUE, TC-MD 090147B (Or.Tax 10-16-2009)
JAMES Y. CHONG and JINSOOK C. CHONG, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090147B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 16, 2009. DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed April 30, 2009, as part of its Answer, […]
FREITAG v. DEPT. OF REV., 18 OTR 368 (2006)
Kurt E. FREITAG, and Rita H. Schaefer, dba Quattuorceti Beach House, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and LINCOLN COUNTY ASSESSOR, Intervenor. No. TC 4717-19 4723.In the Oregon Tax Court. Decision for Defendants rendered November 7, 2005. Supplemental Decision relating to award of attorney fees issued April 27, 2006. See Freitag v. Dept. of Rev., […]
WASHINGTON CO. ASSR. v. JEHOVAH’S WITNESSES, TC 4708 (Or.Tax 3-22-2005)
WASHINGTON COUNTY ASSESSOR, Plaintiff, v. WEST BEAVERTON CONGREGATION, OF JEHOVAH’S WITNESSES, INC., Defendant. TC 4708.In the Oregon Tax Court. REGULAR DIVISION, PROPERTY TAX. March 22, 2005. PRELIMINARY RULING HENRY C. BREITHAUPT, Judge. I. INTRODUCTION At the first case management conference in this matter, the parties requested that the court address two issues: (1) whether a […]
LEE v. DEPARTMENT OF REVENUE, 14 OTR 460 (1998)
Rhoady R. LEE and Jeanne M. Lee v. DEPARTMENT OF REVENUE. TC 3909.In the Oregon Tax Court. Decided May 14, 1998. INCOME TAXATION — APPORTIONMENT 1. A partnership engaged in a single interstate business must apportion its income under ORS 314.615 (1991). INCOME TAXATION — UNITARY BUSINESS 2. A functionally integrated entity that has centralized […]
LIQUID AIR INC. v. DEPT. OF REV., 8 OTR 159 (1979)
LIQUID AIR INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 10, 1979. Taxation — Liability of persons and property — Exemptions 1. To establish “hardship” under ORS 307.475, a taxpayer must show that the property could have been exempt had there been a timely filing of a valid exemption claim, and that […]
WOMAN’S CONVALESCENT HOME v. DEPT. OF REV., 9 OTR 190 (1982)
WOMAN’S CONVALESCENT HOME ASSOCIATION FOUNDATION v. DEPARTMENT OF REVENUE TC 1438In the Oregon Tax Court. July 12, 1982. Taxation — Exemption — Charitable organizations — Leasedproperty — Compliance with conditions 1. ORS 307.166 preserves the exempt status of property leased from one charitable organization to another. One intending to qualify for exemption under its provisions […]
POLLIN v. DEPT. OF REV., 13 OTR 478 (1996)
Harold POLLIN v. DEPARTMENT OF REVENUE TC 3812In the Oregon Tax Court. April 26, 1996. Property taxation — Exemption — Public property 1. As a general rule, publicly owned property is exempt from property taxation. However, publicly owned property leased for private benefit is taxable. ORS 307.110(1). Leasehold interest 2. A leasehold estate consists of […]
CHAPIN v. DEPT. OF REV., 5 OTR 571 (1974)
JACK R. and MARY L. CHAPIN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 7, 1974. Statutory construction — Income — Adjustment to federal taxable income 1. ORS 316.047 only applies if, by virtue of the Personal Income Tax Act of 1969, an item of income reported in a prior year is taxed […]
MARCHEL v. DEPT. OF REV., 9 OTR 317 (1983)
MARCHEL et al v. DEPARTMENT OF REVENUE TC 1789In the Oregon Tax Court. March 22, 1983. Easement — Creation, existence and termination — Nature andelements of right 1. ORS 390.110 allows the acquisition and development of scenic or historic places by the Department of Transportation. Taxation — Mode of assessment — Appurtenances, easements andimprovements 2. […]
WALKER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110325D (Or.Tax 8-29-2011)
BENJAMIN WALKER and NICOLE WALKER, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110325D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 29, 2011. DECISION OF DISMISSAL JILL A TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Amended Motion to Dismiss (Amended Motion) on the ground that Plaintiffs failed to appeal within […]
UNIROYAL v. DEPT. OF REV., 5 OTR 29 (1972)
UNIROYAL, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 28, 1972. Estoppel — Application against government — Misleading form 1. Estoppel should apply against the tax collector because a form and instructions therein supplied by the Department of Revenue to the taxpayer was sufficiently ambiguous to mislead a reasonable person. Trial had […]
THORNBURGH v. DEPT. OF REV., 4 OTR 248 (1970)
EVERETT and EVA THORNBURGH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 14, 1970. Farm use — Zoned or unzoned farmland 1. ORS 308.345(1) emphasizes the legislature’s concern for the special tax problems for farmland, but subsection (2) requires that qualified agricultural lands shall be valued for farm use only when zoned as […]
SAFLEY v. JACKSON COUNTY ASSESSOR, TC-MD 091206C (Or.Tax 12-2-2010)
GARY H. SAFLEY and JUDITH A. SAFLEY, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant, and, DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 091206C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 2, 2010. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s Motion for Summary Judgment. Gary Safley and Judy Safley […]
ELLIS v. LANE COUNTY ASSESSOR, TC-MD 110287D (Or.Tax 7-28-2011)
RYAN ALEXANDER ELLIS, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110287D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 28, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management conference was scheduled at […]
CUSTODIAN v. LANE COUNTY ASSESSOR, TC-MD 100192B (Or.Tax 3-30-2011)
PETER KRYL CUSTODIAN, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100192B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 30, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account 1556677 (subject property). A telephone trial was conducted by Magistrate Jeffrey S. Mattson on November […]
HUANG v. JEFFERSON COUNTY ASSESSOR, TC-MD 080385B (Or.Tax 12-4-2008)
ALLEN HUANG and MARGARET LIN, Plaintiffs, v. JEFFERSON COUNTY ASSESSOR, Defendant. TC-MD 080385B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 4, 2008. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. Case management conferences were held on August 26, 2008, and November 19, 2008. Plaintiffs participated in the last proceeding; Patsy Mault and […]
RAFELSON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100596D (Or.Tax 8-19-2010)
PAULA RAFELSON and CHIA RAFELSON, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 100596D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the property taxes assessed on property identified as Account R586243 for the […]
BIBB v. COMMISSION, 3 OTR 60 (1967)
ARTHUR M. BIBB ET UX v. STATE TAX COMMISSION In the Oregon Tax Court. June 23, 1967. Cost recovery method 1. The cost recovery method of reporting a sale allows the basis of the property to be recovered before reporting any profit. Gross income — Gain defined 2. Any gain from the sale of realty […]
McCORD v. DEPARTMENT OF REVENUE, TC-MD 091264C (Or.Tax 11-17-2009)
QUAN DRAE McCORD, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091264C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 17, 2009. DECISION OF DISMISSAL DAN ROBINSON, 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 […]