Legal Opinion
Freightliner Corp. v. Department of Revenue
Oregon Tax Court
Decided May 15, 1975PublishedCited by 4 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff has appealed from the defendant’s Order No. VL 72-411, dated August 31, 1972, affirming the assessment of omitted personal property for the tax years 1965-1966 and 1966-1967, described in Assessor’s Account No. 04-60145 of the assessment and tax rolls in Multnomah County’s Department of Assessment and Taxation.
In Freightliner Corp. v. Dept. of Rev., 258 Or 478, 483 P2d 1307 (1971), aff'g 3 OTR 528 (1969), the Oregon Supreme Court held that plaintiff was not entitled to the benefits of the Free Port Act, ORS 307.810 et seq. Defendant thereupon advised the…
2Cases cited25 opinions
- Elkins v. United StatesSupreme Court of the United States · 1960
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
20 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1976
- Perkins v. Department of RevenueOregon Tax Court · 2001
- Associated Computer Services, Inc. v. Department of RevenueOregon Tax Court · 1977
- Portland Dev. Com. v. Multnomah Cty. Ass., Tc-Md 091630d (or.tax 2-28-2011)Oregon Tax Court · 2011