Legal Opinion

Oregon Physicians' Service v. State Tax Commission

Oregon Supreme Court

Decided March 2, 1960PublishedCited by 25 opinions

1Opinion of the CourtBossman, J.

This is an appeal by the plaintiff, Oregon Physicians’ Service, from a decree which the circuit court entered in favor of the defendants after it had sustained their demurrer to a petition for review filed by the plaintiff pursuant to OBS 306.545. The demurrer challenged the petition upon the ground that it did not state a cause of suit. The plaintiff is an organization which was incorporated under the Oregon non-profit statute, OBS chapter 61. The defendants are the three members of the Oregon Tax Commission. OBS 306.010. The petition sought an order vacating and setting aside the assessment…

2Cases cited7 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. United States v. Oregon State Medical SocietySupreme Court of the United States · 1952
  3. Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
  4. Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
  5. Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927

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3Cited by25 opinions

  1. Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
  2. University of Oregon Co-Operative Store v. Department of RevenueOregon Supreme Court · 1975
  3. Friendsview Manor v. State Tax CommissionOregon Supreme Court · 1967
  4. Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
  5. German Apostolic Christian Church v. Department of RevenueOregon Supreme Court · 1977

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