PACIFICARE HEALTH SYSTEMS, INC., Pacificare Life Insurance Co., and Pacificare Life and Health Insurance Co., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4762.In the Oregon Tax Court. Decision for Defendants rendered July 1, 2008. Defendant Department of Revenue (the department) disallowed royalty expense deductions made by Plaintiff PacifiCare Health Systems, Inc., and its noninsurance […]