Legal Opinion
Gall v. Department of Revenue
Oregon Tax Court
Decided November 22, 2006No. (TC 4767)PublishedCited by 2 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court for decision after trial. Plaintiff (taxpayer) argued his case pro se. Defendant Department of Revenue (the department) was represented by counsel.
II. FACTS
Taxpayer purchased a manufactured home in 2001 for $43,000. The home is situated in a manufactured home park, not on land owned by taxpayer. Taxpayer testified that the real market value (RMV) was reduced by the board of property tax appeals (BOPTA) to the purchase price for the 2002-03 tax year. The 2004-05 assessed value (AV) and RMV was $28,105. For the tax year at issue, 2005-06, the…
2Cases cited22 opinions
- United States v. KozminskiSupreme Court of the United States · 1988
- Butler v. PerrySupreme Court of the United States · 1916
- Gall v. Department of RevenueOregon Tax Court · 2003
- Huckaba v. JohnsonOregon Supreme Court · 1978
- A. C. Dutton Lumber Corp. v. State Tax CommissionOregon Supreme Court · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Joe Hand Promotions, Inc. v. JacobsonDistrict Court, D. Oregon · 2012
- Gall v. Department of RevenueOregon Tax Court · 2006