Legal Opinion
Norpac Foods, Inc. v. Department of Revenue
Oregon Tax Court
Decided May 16, 2001No. TC 4490PublishedCited by 8 opinions
1Opinion of the Court
CARL N. BYERS, Senior Judge.
This matter is before the court on Plaintiffs (taxpayer) Motion for Partial Summary Judgment and Defendant Department of Revenue’s (the department) Cross Motion for Summary Judgment. The motions seek to resolve a procedural issue raised by the department’s affirmative defense.
In their motion arguments, the parties address the court’s scope of review. ORS 305.425(1) 1 provides:
“All proceedings before the judge of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo.”
Taxpayer’s arguments essentially assert that ORS…
2Cases cited3 opinions
- Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969
- Department of Revenue v. Ritchie Chevron, Inc.Oregon Tax Court · 1998
- National Manufacturing, Inc. v. Department of RevenueOregon Tax Court · 1991
3Cited by8 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Freitag v. Dept. of Rev.Oregon Tax Court · 2006
- Bleoaja v. Department of Revenue, Tc 4930 (or.tax 7-19-2010)Oregon Tax Court · 2010
- Grant County Assessor v. Dayville Schl. 16j, Tc 4893 (or.tax 1-31-2011)Oregon Tax Court · 2011
- Spears v. Department of Revenue, Tc 4891 (or.tax 12-7-2010)Oregon Tax Court · 2010
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