Legal Opinion
Ann Sacks Tile Stone v. Dept. of Revenue, Tc 4879 (or.tax 11-29-2011)
Oregon Tax Court
Decided November 29, 2011No. TC 4879Published
1Opinion of the Court
ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFFS' CROSS-MOTION FOR SUMMARY JUDGMENT
I. INTRODUCTION
This matter is before the court on cross-motions for summary judgment. The tax years at issue are 2003 and 2004.
II. FACTS
Plaintiff (taxpayer) is a corporate wholly owned subsidiary of Kohler, Inc. (Kohler). Kohler is the common parent in a federal affiliated group of corporations filing a federal consolidated return. Kohler and taxpayer also are included in an Oregon consolidated return filed under ORS 317.710 and ORS 317.715.1 (Ptfs' 2d Am Compl ¶¶ 4, 7; Def's Ans to…
2Cases cited14 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Levin v. Commerce Energy, Inc.Supreme Court of the United States · 2010
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
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