Legal Opinion

Mathias v. Department of Revenue

Oregon Supreme Court

Decided August 29, 1991No. OTC 2910; SC S37159Published

1Opinion of the Court

817 P.2d 272 (1991)

312 Or. 50

Charles J. MATHIAS and Charlotte Mathias, Respondents,

v.

DEPARTMENT OF REVENUE, State of Oregon, Appellant.

OTC 2910; SC S37159.

Supreme Court of Oregon, In Banc.

Argued and Submitted September 5, 1990.

Decided August 29, 1991.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause, for appellant. With him on the brief, was Dave Frohnmayer, Atty. Gen., Salem.

No appearance contra.

Willard E. Fox, Salem, filed a brief on behalf of amicus curiae Or. State Home Builders Ass'n.

FADELEY, Justice.

Taxpayers complain that their fully developed, vacant residential subdivision…

Also in this document: Dissent.

2Cases cited28 opinions

  1. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  2. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  3. Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
  4. Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
  5. Williams v. VermontSupreme Court of the United States · 1985

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