Legal Opinion
Wilson v. Department of Revenue
Oregon Supreme Court
Decided October 28, 1986No. OTC 2106; SC S31577PublishedCited by 5 opinions
1Opinion of the CourtLent, J.
Plaintiffs (taxpayers) appeal from a judgment of the Oregon Tax Court affirming assessment of additional personal income taxes for the years 1975, 1976 and 1977 by the defendant Department of Revenue (Department).
The facts were stipulated. Taxpayers, Lem and Doris Wilson, residents of Oregon, operated a partnership. The partnership was located in Oregon and filed tax returns pursuant to ORS 316.467. In 1973 a parcel of real property located in Oregon and owned by the partnership was acquired by the United States through condemnation. As a result, the partnership realized a gain for income tax…
2Cases cited16 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- State v. KennedyOregon Supreme Court · 1983
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- MacPherson v. Department of Administrative ServicesOregon Supreme Court · 2006
- Atlantic Richfield Co. v. GreeneCourt of Appeals of Oregon · 1989
- Fisher v. Department of RevenueOregon Tax Court · 2001
- Haldeman v. Department of Revenue, Tc 4837 (or.tax 9-21-2010)Oregon Tax Court · 2010
- State v. CrockerCourt of Appeals of Oregon · 1989