Legal Opinion
Tvko v. Howland
Oregon Tax Court
Decided May 17, 2001No. TC 4445PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Senior Judge.
Plaintiff TVKO (TVKO) seeks a declaratory judgment that ORS 463.320, 1 which imposes a tax on telecasts of boxing matches, violates the First and Fourteenth Amendments to the United States Constitution. 2 TVKO also challenges ORS 463.035 and OAR 230-030-0350(2) on the same grounds. There is no dispute of material fact, and the matter has been submitted to the court on cross motions for summary judgment.
FACTS
TVKO is a subdivision of Home Box Office, which is a division of Time Warner Entertainment, L.P. (TWE). TWE is a Delaware limited partnership with its principal…
2Cases cited18 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Turner Broadcasting System, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1994
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Simon & Schuster, Inc. v. Members of the New York State Crime Victims BoardSupreme Court of the United States · 1991
- Turner Broadcasting System, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1997
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3Cited by2 opinions
- TVKO v. HowlandOregon Supreme Court · 2003
- Top Rank, Inc. v. Florida State Boxing Com'nDistrict Court of Appeal of Florida · 2003