Legal Opinion
Perkins & Wiley v. Department of Revenue
Oregon Tax Court
Decided December 15, 1995No. TC 3714PublishedCited by 6 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals the Department of Revenue’s (department) order declining to exercise its supervisoiy authority under ORS 306.115. The matter is before the court on the department’s Motion for Summary Judgment. The issue is whether the department abused its discretion in ruling that a taxpayer’s discovery of contamination on property after the normal appeal period is not an extraordinary circumstance justifying exercise of its supervisory authority. The court has considered the memorandums and oral arguments of the parties.
The subject property is located in…
2Cases cited5 opinions
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- ESCO Corp. v. Department of RevenueOregon Supreme Court · 1989
- Corvallis Country Club v. Department of RevenueOregon Tax Court · 1986
- FSLIC v. Department of RevenueOregon Tax Court · 1990
- Jim Fisher Motors, Inc. v. Department of RevenueOregon Tax Court · 1977
3Cited by6 opinions
- 18th Dekum St. Market v. Dept. of Rev., Tc-Md 060771c (or.tax 7-25-2008)Oregon Tax Court · 2008
- Col. Sportswear v. Wash. Cty. Assessor, Tc-Md 100043d (or.tax 2-16-2011)Oregon Tax Court · 2011
- Litton Systems, Inc. v. Josephine County AssessorOregon Tax Court · 2002
- Naidj v. Washington County Assessor, Tc-Md 091268d (or.tax 9-13-2010)Oregon Tax Court · 2010
- Purveyor Dist, Co. Inc. v. Dept. of Rev., Tc-Md 070800d (or.tax 11-6-2008)Oregon Tax Court · 2008
1 more not listed; retrieve them via the Exa API.