Smurfit Newsprint Corp. v. Department of Revenue

In this direct appeal from the Oregon Tax Court, the issue is whether, on cross-motions for summary judgment, the Tax Court erred in denying taxpayer’s motion and granting the Department of Revenue’s (department) motion. Taxpayer moved for summary judgment on the ground that the department had made a tax assessment based on a deficiency in 1986, a year that was closed to assessment under ORS 314.410. The department moved for summary judgment on the ground that it was permitted to recalculate taxpayer’s tax liability in 1986 to determine the correct amount of pollution control facility (PCF)…