PacifiCorp v. Dept. of Rev.

No. 35 September 18, 2025 189 35 374 Or PacifiCorp v. Dept. of Rev. 2025 September 18, 2025 IN THE SUPREME COURT OF THE STATE OF OREGON PACIFICORP, Plaintiff-Appellant, Cross-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent, Cross-Appellant. (TC 5411) (SC S070564) En Banc On appeal from the Tax Court.* Robert T. Manicke, Judge. Argued and submitted September 26, 2024. David J. Crapo, Crapo Deeds PLLC, Bountiful, Utah, argued the cause and filed the briefs for plaintiff-appel- lant/cross-respondent. Also on the briefs was Dustin T. Till, PacifiCorp, Portland.…