Legal Opinion

Patton v. Department of Revenue

Oregon Tax Court

Decided April 21, 2005No. TC 4621PublishedCited by 15 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on motions for reconsideration filed by Plaintiff (taxpayer) and Defendant Department of Revenue (the department). The parties request that the court revisit its earlier order in this case. Patton I v. Dept. of Rev., 18 OTR 111 (2004). The department argues that, although the court was correct to award attorney fees in this case, the court should not have indicated that it would consider the decision of the magistrate in determining whether to award attorney fees under ORS 20.105. The department also argues that,…

2Cases cited11 opinions

  1. Christiansburg Garment Co. v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1978
  2. Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
  3. Mattiza v. FosterOregon Supreme Court · 1990
  4. Patton v. Department of RevenueOregon Tax Court · 2005
  5. McCarthy v. Oregon Freeze Dry, Inc.Oregon Supreme Court · 2002

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3Cited by15 opinions

  1. Department of Revenue v. CroslinOregon Supreme Court · 2009
  2. Freitag v. Dept. of Rev.Oregon Tax Court · 2006
  3. Curtis I v. Dept. of Rev.Oregon Tax Court · 2006
  4. Dept. of Rev. v. CroslinOregon Tax Court · 2006
  5. Masse v. Department of RevenueOregon Tax Court · 2005

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