Legal Opinion

Lamb-Weston, Inc. v. Department of Revenue

Oregon Tax Court

Decided April 27, 1990No. TC 2936PublishedCited by 1 opinion

1Opinion of the Court

CARL N. BYERS, Judge.

This matter is before the court on plaintiffs motion to quash defendant’s administrative subpoena duces tecum. Defendant filed its objections and a motion to compel compliance with the subpoena. These motions bring into sharp focus a cactus-like problem arising from opposing needs. Plaintiff needs confidentiality of its internal business information. Defendant needs the same information to carry out its public duties.

Defendant seeks information about plaintiffs purchase of five potato processing plants and their operating costs. Defendant will use the information to…

2Cases cited4 opinions

  1. Pope & Talbot, Inc. v. State Tax CommissionOregon Supreme Court · 1959
  2. Southern Oregon Broadcasting Co. v. Department of RevenueOregon Supreme Court · 1979
  3. Department of Revenue v. D. R. Johnson Lumber Co.Oregon Supreme Court · 1980
  4. Frank Lumber Co. v. StateOregon Supreme Court · 1979

3Cited by1 opinion

  1. Lamb-Weston, Inc. v. Department of RevenueOregon Tax Court · 1992

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API