Legal Opinion

Hughes v. State of Oregon

Oregon Supreme Court

Decided August 6, 1992No. SCS38544 (Control) S38549 S38700 S38701PublishedCited by 71 opinions

1Opinion of the Court

*5VAN HOOMISSEN, J.

INTRODUCTION

The legislature has conferred special jurisdiction on this court, on the timely filing of a petition for review by an interested party, to evaluate the constitutionality of Oregon Laws 1991, chapter 823. Or Laws 1991, ch 796, § 15.1 Chapter 823, in part, subjects benefits paid under the Public Employes’ Retirement System (PERS), ORS 237.001 to 237.315, to state income taxation.2

Petitioners, undeniably interested parties,3 have timely filed petitions for review challenging, in various particulars, the constitutionality of Oregon Laws 1991, chapter *6823, sections 1 and…

Also in this document: Concurring in part, dissenting in part.

2Cases cited70 opinions

  1. Michigan v. LongSupreme Court of the United States · 1983
  2. Williamson County Regional Planning Commission v. Hamilton Bank of Johnson CitySupreme Court of the United States · 1985
  3. Fletcher v. PeckSupreme Court of the United States · 1810
  4. United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
  5. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989

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3Cited by71 opinions

  1. Bailey v. StateSupreme Court of North Carolina · 1998
  2. Oregon State Police Officers' Ass'n v. StateOregon Supreme Court · 1996
  3. Lloyd Corporation v. WhiffenOregon Supreme Court · 1993
  4. In the Matter of Marriage of Perlenfein and PerlenfeinOregon Supreme Court · 1993
  5. Oregon Public Employees' Retirement Board v. Simat, Helliesen & EichnerCourt of Appeals of Oregon · 2004

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