Legal Opinion
U.S. Bancorp & Subsidiaries v. Department of Revenue
Oregon Tax Court
Decided March 12, 1999No. TC 4141PublishedCited by 7 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on Plaintiffs’ (taxpayers) Motion for Summary Judgment. Taxpayers assert that Defendant (the department) is barred from relitigating taxpayers’ liability for corporate excise taxes for the tax years 1984 and 1985. There is no dispute of fact and the department has responded to the motion.
FACTS
In 1991, as a result of an audit of taxpayers, the department issued assessments for additional corporate excise taxes for 1984 through 1987. After exhausting their administrative remedies, taxpayers appealed those assessments to this court. The court…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Drews v. EBI CompaniesOregon Supreme Court · 1990
- Mittleman v. State Tax CommissionOregon Tax Court · 1965
- Crocker Equipment Leasing, Inc. v. Department of RevenueOregon Supreme Court · 1992
- Multistate Tax Commission v. Merck & Co.Oregon Supreme Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- U.S. Bancorp v. Department of RevenueOregon Supreme Court · 2004
- U.S. Bancorp & Subsidiaries v. Department of RevenueOregon Tax Court · 2003
- Butte Dev. Co. v. Linn County Assessor, Tc-Md 070746c (or.tax 7-31-2008)Oregon Tax Court · 2008
- Jain v. Washington County Assessor, Tc-Md 110174n (or.tax 6-10-2011)Oregon Tax Court · 2011
- Martin v. Multnomah County Assessor, Tc-Md 080494c (or.tax 2-9-2009)Oregon Tax Court · 2009
2 more not listed; retrieve them via the Exa API.