Legal Opinion

Washington Co. Assr. v. Jehovah's Witnesses, Tc 4708 (or.tax 3-22-2005)

Oregon Tax Court

Decided March 22, 2005No. TC 4708Published

1Opinion of the Court

PRELIMINARY RULING

I. INTRODUCTION

At the first case management conference in this matter, the parties requested that the court address two issues: (1) whether a corporation may change the designated corporate representative from one deposition to the next, and (2) whether a deposing party may exclude corporate witnesses from the deposition of the corporate representative. At the request of the court, the parties provided written legal argument on those issues. This matter is before the court in the nature of a joint request for a preliminary ruling.

II. FACTUAL HYPOTHETICAL

The parties addressed…

2Cases cited3 opinions

  1. Oliver B. Cannon & Son, Inc. v. Fidelity & Casualty Co.District Court, D. Delaware · 1981
  2. Hamon Contractors, Inc. v. District Court of the First Judicial DistrictSupreme Court of Colorado · 1994
  3. Union Pacific Railroad v. Department of RevenueOregon Tax Court · 1986

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