Legal Opinion
Lane Electric Cooperative, Inc. v. Department of Revenue
Oregon Supreme Court
Decided December 20, 1988No. OTC 2583; SC S34820PublishedCited by 3 opinions
1Opinion of the CourtVan Hoomissen, J.
Lane Electric Cooperative, Inc. (LEC), appeals the Tax Court’s judgment upholding the Department of Revenue’s (Department) assessments for gross revenue tax deficiencies under ORS 308.8051 on certain money that LEC collected from and subsequently returned to its member-owners. Lane Electric Cooperative v. Dept. of Rev., 10 OTR 501 (1987). The question is whether the Tax Court erred in concluding that the money was subject to the tax on electric cooperative gross revenue. On de novo review, ORS 305.445, ORS 19.125(3), we affirm.
LEC is a not-for-profit rural electric cooperative association…
2Cases cited3 opinions
- Chemical Bank v. Washington Public Power Supply SystemWashington Supreme Court · 1984
- Corbett Investment Co. v. State Tax CommissionOregon Supreme Court · 1947
- Lane Electric Cooperative, Inc. v. Department of RevenueOregon Tax Court · 1987
3Cited by3 opinions
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