AMERICAN LUNG ASSOCIATION v. DEPARTMENT OF REVENUE, 14 OTR 92 (1997)

AMERICAN LUNG ASSOCIATION OF OREGON v. DEPARTMENT OF REVENUE and MULTNOMAH COUNTY ASSESSOR Intervenor TC 3984In the Oregon Tax Court. January 10, 1997 Contracts — Construction 1. The intent of the parties controls the construction of an agreement. Contracts — Construction 2. The words “entered into” refer to that point in time when the parties […]

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