Legal Opinion
Eastern Oregon Farming Co. v. Department of Revenue
Oregon Tax Court
Decided March 8, 1977PublishedCited by 5 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The above-entitled suits were consolidated for purposes of trial. Each plaintiff appealed from an order of the Department of Revenue which held that certain irrigation equipment, located in Morrow County, Oregon, was not entitled to the classification of "inventory” as defined in ORS 310.608(3).
The facts have been stipulated.
Each of the plaintiffs is the owner of a number of "center pivot sprinkler systems,” irrigation devices which sprinkle water over the farm produce growing in the plaintiffs’ fields. The water is taken from the Columbia River at pumping stations.…
2Cases cited5 opinions
- Malloy v. Marshall-Wells Hardware Co.Oregon Supreme Court · 1918
- Methodist Book Concern v. State Tax CommissionOregon Supreme Court · 1949
- Dunn v. Orchard Land Co.Oregon Supreme Court · 1913
- Thompson v. Union Fishermen's Co-Op. Packing Co.Oregon Supreme Court · 1925
- Jodoin v. Luckenbach S.S. Co., Inc.Oregon Supreme Court · 1928
3Cited by5 opinions
- Northwest Natural Gas Co. v. Department of RevenueOregon Supreme Court · 2010
- Canteen Company of Oregon v. Dept. of Rev.Oregon Tax Court · 1980
- Saunders v. Department of RevenueOregon Supreme Court · 1985
- Belozer Farms, Inc. v. Department of RevenueOregon Tax Court · 1986
- Columbia River Egg Farm v. Department of RevenueOregon Tax Court · 1993