Legal Opinion
Richards v. Dept. of Rev.
Oregon Tax Court
Decided June 29, 2006No. TC 4758PublishedCited by 3 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court on a motion to dismiss filed by Defendant (the department).
II. FACTS
Plaintiffs (taxpayers) filed a complaint that does not indicate in the caption who the plaintiffs are and that does not state a claim for relief. The complaint is, however, signed by taxpayers, and it states that this is an income tax case and that the relevant tax year is 2004. Under ORS 305.419(1), in income tax cases, "the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular division of the…
2Cases cited11 opinions
- Davis v. Tyee Industries, Inc.Oregon Supreme Court · 1983
- Moore v. WillisOregon Supreme Court · 1988
- Eduardo v. Clatsop Community Resource Development Corp.Court of Appeals of Oregon · 2000
- Huang v. ClaussenCourt of Appeals of Oregon · 1997
- Leffler Industries, Inc. v. Department of RevenueOregon Supreme Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Curtis I v. Dept. of Rev.Oregon Tax Court · 2006
- Ruff v. Department of Revenue, Tc-Md 110823n (or.tax 11-18-2011)Oregon Tax Court · 2011
- White II v. Dept. of Rev.Oregon Tax Court · 2006