Legal Opinion
Denniston v. Department of Revenue
Oregon Supreme Court
Decided October 30, 1979No. TC 1210, SC 26002PublishedCited by 8 opinions
1Opinion of the CourtPeterson, J.
This is an appeal by plaintiffs (referred to herein as "taxpayers”) from an order of the Tax Court upholding a deficiency assessment of the Department of Revenue. The issue is whether the taxpayers are liable for Oregon income tax on gains realized from the sale of their California home while taxpayers lived in California, but not recognized 1 for federal income tax purposes until after taxpayers moved to Oregon. The Tax Court held 2 that taxpayers were liable for Oregon tax on the gain realized in California.
THE FACTS
The relevant facts, somewhat simplified for clarity, are:
Taxpayers (husband…
2Cases cited15 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Kellems v. BrownSupreme Court of Connecticut · 1972
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
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3Cited by8 opinions
- May Trucking Company v. Oregon Department of TransportationCourt of Appeals for the Ninth Circuit · 2004
- Parker Affiliated Companies, Inc. v. Department of RevenueMassachusetts Supreme Judicial Court · 1981
- Keller v. Department of RevenueOregon Supreme Court · 1994
- Maginnis v. Department of RevenueOregon Tax Court · 1999
- Department of Revenue v. HowickWisconsin Supreme Court · 1981
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