Legal Opinion
Oregon Research Institute, Inc. v. Department of Revenue
Oregon Tax Court
Decided June 25, 1971PublishedCited by 1 opinion
1Opinion of the Court
Carlisle B. Roberts, Judge.
Upon demand of the Director of the Lane County Department of Assessment and Taxation, plaintiff paid personal property taxes for the tax years 1968-1969 and 1969-1970 and then appealed to the Department of Revenue for refund of the taxes paid, plus interest, and penalties charged and paid. Appeals for the two years were consolidated for purposes of trial.
The order of the Department of Revenue, No. VL 70-128 (with corrections added by No. VL 70-128(A), dated April 21, 1970) was based on procedural grounds, relating to timeliness of notice of application for exemption…
2Cases cited13 opinions
- United Rental Equipment Co. v. Potts & Callahan Contracting Co.Court of Appeals of Maryland · 1963
- In Re the Atlanta Times, Inc.District Court, N.D. Georgia · 1966
- In Re Wheatland Electric Products Co.District Court, W.D. Pennsylvania · 1964
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
- Crest Investment Trust, Inc. v. Atlantic Mobile Corp.Court of Appeals of Maryland · 1969
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3Cited by1 opinion
- Eugene Yacht Club v. Department of RevenueOregon Tax Court · 1975