Legal Opinion
Pacificorp Power Marketing v. Department of Revenue
Oregon Tax Court
Decided February 18, 2004No. TC 4592PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This matter is before the court on a motion for summary judgment filed by Plaintiff (taxpayer) and a cross-motion for summary judgment filed by the Department of Revenue (the department). The underlying action of the department about which taxpayer complains was an Opinion and Order issued August 1, 2002 (hereinafter the O & O).
The O & O was issued pursuant to the central assessment authority of the department. In its O & O, the department concluded that taxpayer had an assessable interest in an electricity-generating facility or contracts related to…
2Cases cited9 opinions
- Penn Phillips Lands, Inc. v. State Tax CommissionOregon Supreme Court · 1967
- State v. Wells, Fargo & Co.Oregon Supreme Court · 1913
- Power Resources Cooperative v. Department of RevenueOregon Supreme Court · 2000
- Portland General Electric Co. v. State Tax CommissionOregon Supreme Court · 1968
- Freightliner Corp. v. Department of RevenueOregon Supreme Court · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pacificorp Power Marketing, Inc. v. Department of RevenueOregon Supreme Court · 2006