Legal Opinion
White v. Dept. of Rev.
Oregon Tax Court
Decided July 25, 2006No. TC 4756PublishedCited by 3 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court on a motion to dismiss filed by Defendant Department of Revenue (the department).
II. FACTS
Plaintiff (taxpayer) filed a complaint in the Magistrate Division of this court. The magistrate dismissed taxpayer's complaint on the basis that it was filed after the statutory deadline. Taxpayer appealed to this division. The department moved to dismiss under Tax Court Rule (TCR) 21 A(9) (statute of limitations), arguing that taxpayer had failed to file a timely complaint with the Magistrate Division. The department does not argue that taxpayer failed to…
2Cases cited4 opinions
- L. H. Morris Electric, Inc. v. Hyundai Semiconductor America, Inc.Court of Appeals of Oregon · 2005
- Hoyt Street Properties LLC v. Department of RevenueOregon Tax Court · 2005
- Cullison v. Department of RevenueOregon Tax Court · 2004
- Press v. Todd Investment Co.Court of Appeals of Oregon · 1989
3Cited by3 opinions
- Village at Main Street Phase II, LLC v. Department of RevenueOregon Supreme Court · 2014
- Richards v. Dept. of Rev.Oregon Tax Court · 2006
- White II v. Dept. of Rev.Oregon Tax Court · 2006