Legal Opinion
Fisher v. Department of Revenue
Oregon Tax Court
Decided February 13, 2001No. TC-MD 990332CPublished
1Opinion of the Court
DAN ROBINSON, Magistrate.
Plaintiffs challenge the constitutionality of ORS 314.290 and ask the court to enter judgment determining that there is no personal income tax deficiency for 1995 stemming from a like-kind exchange of property under Internal Revenue Code (IRC) section 1031. Oral arguments were held January 20, 2000. Henry Breithaupt, Attorney at Law, represented Plaintiffs. James Wallace represented Defendant (the department).
*325STATEMENT OF FACTS
The parties have stipulated to the facts. Plaintiffs exchanged Oregon investment real property for Colorado investment real property in 1995.…
2Cases cited22 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Paul v. VirginiaSupreme Court of the United States · 1869
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Toomer v. WitsellSupreme Court of the United States · 1948
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