Legal Opinion
Borg v. Department of Revenue
Oregon Supreme Court
Decided May 31, 1989No. TC 2410; SC S35615PublishedCited by 12 opinions
1Opinion of the CourtLinde, J.
The Department of Revenue denied taxpayers’ request for a refund of state income taxes paid on their 1981 and 1982 income from a mutual fund, the American Association of Retired Persons U.S. Government Money Market Trust. The Trust, a regulated investment company organized as a Massachusetts business trust, invested in obligations of the United States Government, other obligations insured or guaranteed by the United States Government, certificates of deposit, and repurchase agreements, and it distributed the income from these securities to its investors. On appeal of the Department’s denial,…
2Cases cited9 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
- First National Bank of Atlanta v. Bartow County Board of Tax AssessorsSupreme Court of the United States · 1985
- Andras v. Department of RevenueAppellate Court of Illinois · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994
- Comptroller of the Treasury, Income Tax Division v. First United Bank & TrustCourt of Appeals of Maryland · 1990
- Everett v. State, Department of Revenue & FinanceSupreme Court of Iowa · 1991
- Hammond Lead Products, Inc. v. STATE OF INDIANA TAX COM'RSIndiana Tax Court · 1990
- Colonial Trust III, & Investment Co. Institute v. Director, Division of TaxationNew Jersey Tax Court · 1997
7 more not listed; retrieve them via the Exa API.