Legal Opinion
Pendell v. Department of Revenue
Oregon Supreme Court
Decided March 25, 1993No. OTC 3150; SC S39418PublishedCited by 8 opinions
1Opinion of the CourtFadeley, J.
Taxpayers, Barbara and Donovan Pendell, appeal a judgment of the Oregon Tax Court, setting aside the Department of Revenue’s (DOR) order and remanding the case to the department with instructions to provide taxpayers with a refund, without interest, of excess taxes paid on federal retirement income for the year 1989. Taxpayers claim that interest should be paid on the amount refunded and that they should receive attorney fees and costs.
In Davis v. Michigan Dept. of Treasury, 489 US 803, 109 S Ct 1500, 103 L Ed 2d 891 (1989), the Supreme Court of the United States invalidated Michigan’s…
2Cases cited20 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Whipple v. HowserOregon Supreme Court · 1981
15 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Golden v. Mercer County Tax Claim Bureau (In Re Golden)United States Bankruptcy Court, W.D. Pennsylvania · 1995
- Newport Church of the Nazarene v. HensleyOregon Supreme Court · 2002
- Christensen v. GriffesSupreme Court of Vermont · 1996
- In Re Estate of LewisWest Virginia Supreme Court · 2005
- DeMoranville v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2010
3 more not listed; retrieve them via the Exa API.