Legal Opinion
Anderson v. Department of Revenue
Oregon Supreme Court
Decided March 26, 1992No. OTC 3048; SC S38099PublishedCited by 17 opinions
1Opinion of the CourtPeterson, J.
Darwin K. and Doris B. Anderson (taxpayers) appeal a judgment of the Tax Court dismissing their complaint against the Department of Revenue (Department) for tax refunds for the years 1975 through 1989 and for other relief. Relying on Davis v. Michigan Department of Treasury, 489 US 803, 109 S Ct 1500, 103 L Ed 2d 891 (1989), taxpayers contend that income taxes assessed by the Department on their federal retirement income were unconstitutional and that they are entitled to a refund of the state income taxes that they paid as a result of including their federal retirement income in their state…
2Cases cited9 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Jett v. Dallas Independent School DistrictSupreme Court of the United States · 1989
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Tafflin v. LevittSupreme Court of the United States · 1990
- Hale v. Port of PortlandOregon Supreme Court · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- City of Beaumont v. BouillionTexas Supreme Court · 1995
- Dunn ex rel. Estate of Cortez v. State ex rel. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1993
- Curzi v. Oregon State LotteryCourt of Appeals of Oregon · 2017
- Welsh v. CaseCourt of Appeals of Oregon · 2002
- State Ex Rel. Schrunk v. MetzCourt of Appeals of Oregon · 1993
12 more not listed; retrieve them via the Exa API.