U.S. BANCORP AND SUBSIDIARIES, Defendant v. DEPARTMENT OF REVENUE, Plaintiff. TC 4141In the Oregon Tax Court. March 12, 1999 Plaintiffs moved for summary judgment asserting that Defendant is precluded from relitigating Plaintiffs’ liability for the 1984 and 1985 tax years. These years had previously been before the Oregon Tax Court. The Judgment rendered in that […]