Legal Opinion
Cole v. STATE BY & THROUGH OR. DEPT. OF REV.
Oregon Supreme Court
Decided December 15, 1982No. TC 1778, 1779, 1780, SC 28687PublishedCited by 32 opinions
1Opinion of the CourtLinde, J.
The Oregon Tax Court dismissed taxpayers’ appeal of orders of the Department of Revenue assessing personal income taxes because taxpayers failed to allege that they had paid the assessed taxes and interest as required by 1982 Or Laws ch 29. Taxpayers appeal the dismissal on the grounds that the prepayment requirement enacted by that statute is unconstitutional.
Specifically, taxpayers contend that to require payment of a tax as a precondition of judicial review deprives them of property without due process of law, and that they are denied equal protection of the laws because the requirement of…
2Cases cited16 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Ortwein v. SchwabSupreme Court of the United States · 1973
- State v. CaraherOregon Supreme Court · 1982
- Commissioner v. ShapiroSupreme Court of the United States · 1976
11 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- State v. KennedyOregon Supreme Court · 1983
- Smothers v. Gresham Transfer, Inc.Oregon Supreme Court · 2001
- Hale v. Port of PortlandOregon Supreme Court · 1989
- Eckles v. State of OregonOregon Supreme Court · 1988
- State v. FreelandOregon Supreme Court · 1983
27 more not listed; retrieve them via the Exa API.