Legal Opinion
Continental Airlines, Inc. v. Department of Revenue
Oregon Tax Court
Decided December 17, 1992No. TC 3280Published
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on defendant’s Motion to Dismiss. Defendant’s motion asserts that plaintiffs complaint fails to state a claim in that it does not allege exhaustion of administrative remedies. Plaintiff responds that its complaint alleges a federal cause of action which does not require exhaustion.
STATUTORY REQUIREMENT
The legislature has expressly made exhaustion of administrative remedies a condition of appeal to this court. The relevant portion of ORS 305.275(4) provides:
“[N]o person shall appeal to the Oregon Tax Court or other court on any matter…
2Cases cited8 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Western Air Lines, Inc. v. Board of Equalization of SDSupreme Court of the United States · 1987
- Nutbrown v. MunnOregon Supreme Court · 1991
- Mullenaux v. State Department of RevenueOregon Supreme Court · 1982
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