Legal Opinion
Stonebridge Life Insurance v. Department of Revenue
Oregon Tax Court
Decided April 20, 2006No. TC 4705PublishedCited by 6 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This matter comes before the court on a stipulated record and comprehensive cross-motions for summary judgment.
II. FACTS
During 2003, Stonebridge Life Insurance Company (taxpayer) engaged in the business of providing life, accident, and health insurance coverage. Taxpayer was licensed to do so in all 50 states and the District of Columbia. Taxpayer’s primary business locations were in Pennsylvania, Maryland, and Texas. Taxpayer had no physical operations, employees, telephone listings, or mail drops in Oregon. All of taxpayer’s Oregon insurance…
2Cases cited26 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
21 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State, Commercial Fisheries Entry Commission v. CarlsonAlaska Supreme Court · 2008
- Stonebridge Life Insurance v. Department of RevenueOregon Tax Court · 2006
- Centurytel v. Department of Revenue, Tc 4826 (or.tax 8-9-2010)Oregon Tax Court · 2010
- STATE, COMMERCIAL FISH. COM'N v. CarlsonAlaska Supreme Court · 2008
- U.S. Bancorp v. Dept. of Rev.Oregon Tax Court · 2007
1 more not listed; retrieve them via the Exa API.