Legal Opinion
Webb v. Dept. of Rev.
Oregon Tax Court
Decided April 27, 2006No. TC 4731PublishedCited by 12 opinions
1Opinion of the Court
I. INTRODUCTION
This matter comes before the court for decision after trial. Previously, the court denied a motion to dismiss brought by Defendant (the department). Webb v. Dept. of Rev., 18 OTR 381 (2005).
II. FACTS
Plaintiff (taxpayer) did not file her state personal income tax return for tax year 2000 before April 15, 2004. Instead, the department received taxpayer's 2000 return on July 26, 2004. Accordingly, the department denied the refund claim she made on that return. See ORS 314.415(1)(b)(A) ("[N]or shall a refund claimed on an original return be allowed or made in any case unless the…
2Cases cited10 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Coos County v. StateOregon Supreme Court · 1987
- Patton v. Department of RevenueOregon Tax Court · 2005
- Schellin v. Department of RevenueOregon Tax Court · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bagley v. Department of Revenue, Tc-Md 090625b (or.tax 10-21-2009)Oregon Tax Court · 2009
- Barnett Trust v. Yamhill County Assessor, Tc-Md 100032d (or.tax 11-8-2010)Oregon Tax Court · 2010
- Chong v. Dept. of Revenue, Tc-Md 090147b (or.tax 10-16-2009)Oregon Tax Court · 2009
- Hayden Island Condos v. Multnomah Cty., Tc-Md 060822d (or.tax 8-18-2008)Oregon Tax Court · 2008
- Johnson v. Department of Revenue, Tc-Md 060124b (or.tax 9-5-2008)Oregon Tax Court · 2008
7 more not listed; retrieve them via the Exa API.