Legal Opinion
Willamette Industries, Inc. v. Department of Revenue
Oregon Supreme Court
Decided November 17, 2000No. OTC 3050; SC S46137PublishedCited by 8 opinions
1Opinion of the CourtDurham, J.
Taxpayers appeal a judgment entered by the Oregon Tax Court after it concluded that taxpayers’ royalty income attributable to out-of-state mineral rights was “business income.” We have jurisdiction under ORS 305.445. Because taxpayers’ complaint was filed in 1990, we review de novo, ORS 305.445 (1989), and taxpayers must prove their claims by a preponderance of the evidence. ORS 305.427; Delta Air Lines, Inc. v. Dept. of Rev., 328 Or 596, 603, 984 P2d 836 (1999). For the following reasons, we reverse the decision of the Tax Court.
Taxpayers constitute a forest products business that grows…
2Cases cited5 opinions
- Sperry and Hutchinson Co. v. Department of RevenueOregon Supreme Court · 1974
- Delta Air Lines, Inc. v. Department of RevenueOregon Supreme Court · 1999
- Simpson Timber Co. v. Department of RevenueOregon Supreme Court · 1998
- Pledger v. Getty Oil Exploration Co.Supreme Court of Arkansas · 1992
- Willamette Industries, Inc. v. Department of RevenueOregon Tax Court · 1992
3Cited by8 opinions
- Crystal Communications, Inc. v. Department of RevenueOregon Supreme Court · 2013
- Blessing/White, Inc. v. ZehnderAppellate Court of Illinois · 2002
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Gannett Satellite Information Network, Inc. v. STATE, DEPT. OF REV.Montana Supreme Court · 2009
- Pennzoil Co. v. Department of RevenueOregon Supreme Court · 2001
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