Legal Opinion
Department of Revenue v. D. R. Johnson Lumber Co.
Oregon Supreme Court
Decided September 30, 1980No. TC 1335-S, SC 26640PublishedCited by 8 opinions
1Opinion of the CourtHowell, J.
The defendant, a corporation operating a sawmill and related woodworking facilities in Douglas County, appeals from an order of the Oregon Tax Court which required the defendant to disclose certain business records to the Department of Revenue in order to make an ad valorem appraisal of defendant’s property.
Pursuant to the authority granted it by ORS 305.190(1),1 the Department of Revenue served a subpoena on defendant which directed the lumber company to make available for inspection the following documents:
"(1) Income and expense records, consisting of:
"(a) Profit and loss statements that…
2Cases cited5 opinions
- Pope & Talbot, Inc. v. State Tax CommissionOregon Supreme Court · 1959
- Southern Oregon Broadcasting Co. v. Department of RevenueOregon Supreme Court · 1979
- Oregon Portland Cement Co. v. State Tax CommissionOregon Supreme Court · 1962
- Frank Lumber Co. v. StateOregon Supreme Court · 1979
- Eola Concrete Tile & Products Co. v. StateOregon Supreme Court · 1979
3Cited by8 opinions
- Department of Revenue v. Universal Foods Corp.Oregon Supreme Court · 1993
- Multistate Tax Commission v. Merck & Co.Oregon Supreme Court · 1980
- State ex rel. Department of Revenue v. Capital Shelters, Inc.Oregon Supreme Court · 1983
- Johnson v. Department of RevenueOregon Tax Court · 1985
- Lamb-Weston, Inc. v. Department of RevenueOregon Tax Court · 1990
3 more not listed; retrieve them via the Exa API.