Legal Opinion
Curtis v. Department of Revenue
Oregon Tax Court
Decided June 30, 2004No. TC 4222PublishedCited by 8 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
Following substantial periods of postponement requested by Plaintiff (taxpayer) based on illness and related federal litigation, this matter was tried to the court on June 10, 11, and 12, 2003. The parties then submitted post-trial written briefs. Taxpayer’s complaint relates to an opinion and order of Defendant Department of Revenue (the department), dated August 8,1997, that was issued before the Magistrate Division of this court was instituted. That order assessed taxes, interest, and penalties for tax years 1983 through 1993, for which taxpayer…
2Cases cited13 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Smothers v. Gresham Transfer, Inc.Oregon Supreme Court · 2001
- Sealey v. HicksOregon Supreme Court · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Newton v. Clackamas County AssessorOregon Tax Court · 2006
- Curtis v. Department of RevenueOregon Supreme Court · 2005
- Masse v. Department of RevenueOregon Tax Court · 2005
- Dept. of Rev. v. FarisOregon Tax Court · 2007
3 more not listed; retrieve them via the Exa API.