Legal Opinion
Kulick v. Department of Revenue
Oregon Supreme Court
Decided February 18, 1981No. TC 1195 to 1198 SC 26841PublishedCited by 17 opinions
1Opinion of the CourtUnde, J.
Taxpayers, residents of New Jersey and shareholders in an Oregon corporation, appeal from a decision of the Oregon Tax Court that affirmed assessments against them of personal income taxes on their shares of both the distributed and the undistributed income of the corporation. The issue is whether such an exertion of the state’s taxing power over nonresident individuals exceeds the state’s reach and seeks to take their property without due process of law, contrary to the 14th amendment. We conclude that Oregon may validly levy the tax and therefore affirm.
The Oregon Tax Court stated the case…
2Cases cited23 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- World-Wide Volkswagen Corp. v. WoodsonSupreme Court of the United States · 1980
- Kulko v. Superior Court of Cal., City and County of San FranciscoSupreme Court of the United States · 1978
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Rush v. SavchukSupreme Court of the United States · 1980
18 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- State v. HallOregon Supreme Court · 2005
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Bridges v. Autozone Properties, Inc.Supreme Court of Louisiana · 2005
- Valentino v. Franchise Tax BoardCalifornia Court of Appeal · 2001
- Meyer v. CharnesColorado Court of Appeals · 1985
12 more not listed; retrieve them via the Exa API.