Legal Opinion

Tektronix, Inc. v. Department of Revenue

Oregon Tax Court

Decided February 21, 2001No. TC-MD 000829DPublishedCited by 1 opinion

1Opinion of the Court

SALLY L. KIMSEY, Magistrate.

Plaintiff appeals Defendant’s denial of its refund claims. The refund claims involve fiscal years ending in May 1994,1995,1996, and 1997.1 The issue is before the court on the parties’ Cross-Motions for Summary Judgment. The court heard oral argument on January 17, 2001. Mark Modjeski, CPA, Senior Tax Manager, appeared for Plaintiff. Marilyn Harbur, Assistant Attorney General, represented Defendant.

STATEMENT OF FACTS

Plaintiff is a large multi-national corporation based in Oregon. With its affiliates, Plaintiff “develop [s], manufacturéis], sell[s] and service[s] an…

2Cases cited7 opinions

  1. Smurfit Newsprint Corp. v. Department of RevenueOregon Supreme Court · 2000
  2. Georgia-Pacific Corp. v. Department of RevenueOregon Tax Court · 1972
  3. SIMPLOT CO. v. Dept. of Rev.Oregon Supreme Court · 1995
  4. Georgia-Pacific Corp. v. Department of RevenueOregon Supreme Court · 1972
  5. Smurfit Newsprint Corp. v. Department of RevenueOregon Tax Court · 1998

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3Cited by1 opinion

  1. Pearce v. Department of Revenue, Tc-Md 100892c (or.tax 10-31-2011)Oregon Tax Court · 2011

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