Legal Opinion
US Bancorp v. Department of Revenue
Oregon Tax Court
Decided May 17, 1994No. TC 3422PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs appeal assessments of additional corporate excise tax and Multnomah County Business Income Tax for the years 1984 through 1987. The assessments are based upon determinations by defendant’s auditor as to (1) when certain subsidiaries became part of plaintiffs’ unitaiy group; and (2) the classification of certain dividends and capital gains as nonbusiness income. In compliance with the statutory requirement that plaintiffs exhaust their administrative remedies, plaintiffs appealed to defendant. ORS 305.275(4). Defendant did not rule on plaintiffs’ petition within…
2Cases cited8 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- U.S. Bancorp v. Department of RevenueOregon Supreme Court · 2004
- U.S. Bancorp & Subsidiaries v. Department of RevenueOregon Tax Court · 1999
- U.S. Bancorp & Subsidiaries v. Department of RevenueOregon Tax Court · 2003