Northwest Alliance for Market Equality v. Department of Revenue

pro tempore.

The above appeals have been filed separately by the Young Men’s Christian Association of Columbia-Willamette (YMCA) and the Northwest Alliance for Market Equality (NAME), an association of fitness organizations.

Both appeals are from an order of the Department of Revenue (Department) in 1992 which denied an exemption for the Metro YMCA for the tax years 1987-88 and 1988-89 but allowed the exemption for the tax years 1989-90 and 1990-91. The YMCA appeals the denial for the years 1987-88 and 1988-89 and NAME appeals the allowance of the exemptions for the years 1989-90 and 1990-91.

Bot…