Legal Opinion
Stonebridge Life Insurance v. Department of Revenue
Oregon Tax Court
Decided April 20, 2006No. TC 4705PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This matter comes before the court on a Motion for Reconsideration of the court’s earlier order in this case, Stonebridge Life Ins. Co. I v. Dept. of Rev., 18 OTR 423 (2006), filed by Defendant (the department) under Tax Court Rule (TCR) 80. Plaintiff (taxpayer) filed a response.
II. FACTS
In Stonebridge I, the court held that “the department violated the Due Process Clause of the Fourteenth Amendment in apportioning $12,787,485 of taxpayer’s 2003 income to Oregon.” 18 OTR at 445. However, the court concluded that, despite the parties’ arguments to the…
2Cases cited9 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Brown v. Oregon State BarOregon Supreme Court · 1982
- State v. AdamsOregon Supreme Court · 2005
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3Cited by1 opinion
- Centurytel v. Department of Revenue, Tc 4826 (or.tax 8-9-2010)Oregon Tax Court · 2010