Legal Opinion
Curtis I v. Dept. of Rev.
Oregon Tax Court
Decided August 8, 2006No. TC 4765PublishedCited by 4 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
Plaintiff (taxpayer) filed a complaint in the Regular Division of this court on June 12, 2006, asserting that the department had improperly assessed certain taxes against her. Taxpayer's complaint did not allege that she had paid the tax assessed, and all penalties and interest due, on or before the filing of that complaint. See ORS 305.419(1)1 ("Except as provided in subsection (3) of this section, in any appeal * * * involving a deficiency of taxes imposed upon or measured by…
2Cases cited7 opinions
- Patton v. Department of RevenueOregon Tax Court · 2005
- Freitag v. Dept. of Rev.Oregon Tax Court · 2006
- Leffler Industries, Inc. v. Department of RevenueOregon Supreme Court · 1985
- Dept. of Rev. v. CroslinOregon Tax Court · 2006
- Richards v. Dept. of Rev.Oregon Tax Court · 2006
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Scott v. Department of RevenueOregon Supreme Court · 2016
- Gall v. Department of RevenueOregon Tax Court · 2006
- Iron Mountain Prop. v. Douglas Cty. Asse., Tc-Md 110106n (or.tax 4-22-2011)Oregon Tax Court · 2011
- Purtzer v. Department of Revenue, Tc 4943 (or.tax 6-21-2010)Oregon Tax Court · 2010