Legal Opinion
Liquid Air Inc. v. Department of Revenue
Oregon Tax Court
Decided July 10, 1979PublishedCited by 7 opinions
1Opinion of the Court
BERNARD SHEVACH, Judge pro tem.
Plaintiff has appealed from the Department of Revenue’s Opinion and Order No. VL 78-75, executed on February 28, 1978, which sustained the decision of the Multnomah County Assessor in his addition of a portion of plaintiffs personal property to the tax rolls as omitted property pursuant to ORS 311.207 to ORS 311.211.
The facts from which the controversy arises are essentially uncontested. Among these uncontested facts are the following:
Plaintiff, which engaged in the sale of items of personal property and held personal property inventories as of January 1,1974,…
2Cases cited6 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Cascade Manor, Inc. v. Department of RevenueOregon Tax Court · 1974
- Hinson v. Department of RevenueOregon Tax Court · 1978
- McCoy v. Department of RevenueOregon Tax Court · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Employment Division v. Western Graphics Corp.Court of Appeals of Oregon · 1985
- Rothenfluch v. Department of RevenueOregon Tax Court · 1990
- Smith v. Department of RevenueOregon Tax Court · 1994
- Montessori School of Eugene, Inc. v. Lane County AssessorOregon Tax Court · 2000
- Brenner v. Department of RevenueOregon Tax Court · 1982
2 more not listed; retrieve them via the Exa API.