Legal Opinion
Burlington Northern, Inc. v. Department of Revenue
Oregon Supreme Court
Decided October 20, 1981No. TC 1098, 1181, SC 26684PublishedCited by 17 opinions
1Opinion of the Court
*731PETERSON, J.
Burlington Northern operates a railroad in Oregon along the Columbia River between Portland and Astoria. Oregon Trunk Railway Company, a wholly-owned subsidiary. of Burlington Northern, operates a railroad along the Deschutes River from the Columbia River into southern Oregon. Oregon Electric Railway Company, also a wholly-owned subsidiary of Burlington Northern, operates a railroad running through the Willamette Valley from Portland to Eugene. The primary issue before this court is the factual determination of the market value of these railroad operating properties for ad valorem…
2Cases cited6 opinions
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- Bend Millwork Co. v. Department of RevenueOregon Supreme Court · 1979
- Soo Line Railroad v. Department of RevenueCourt of Appeals of Wisconsin · 1979
- Soo Line Railroad v. Wisconsin Department of RevenueWisconsin Supreme Court · 1980
- Wisconsin Gas & Electric Co. v. Tax CommissionWisconsin Supreme Court · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States National Bank v. BogeOregon Supreme Court · 1991
- Delta Air Lines, Inc. v. Department of RevenueOregon Supreme Court · 1999
- Union Pacific Railroad v. State Board of EqualizationCalifornia Court of Appeal · 1991
- United Telephone Co. v. Department of RevenueOregon Supreme Court · 1989
- SOUTHERN PAC. TRANS. v. Dept. of Rev.Oregon Supreme Court · 1983
12 more not listed; retrieve them via the Exa API.