Legal Opinion

Portland General Electric Co. v. Department of Revenue

Oregon Tax Court

Decided May 9, 1978PublishedCited by 4 opinions

1Opinion of the Court

CARLISLE B. ROBERTS, Judge.

Plaintiff has moved the court to exercise its continuing jurisdiction to reopen this case, pursuant to ORS 18.160 and Braat v. Andrews, 266 Or 537, 514 P2d 540 (1973), in order to modify its decree (entered on March 24, 1977, and previously modified on February 21, 1978), by one further specification.

Plaintiffs motion results from a disagreement regarding the proper method of computing the interest on the tax refunds due plaintiff as a result of the court’s decision. The disagreement centers on the proper interpretation to be given to ORS 311.812(3), which provides…

2Cases cited3 opinions

  1. Clarkston v. BridgeOregon Supreme Court · 1975
  2. Kankkonen v. HENDRICKSONOregon Supreme Court · 1962
  3. Braat v. AndrewsOregon Supreme Court · 1973

3Cited by4 opinions

  1. Haret v. State Accident Insurance Fund Corp.Court of Appeals of Oregon · 1985
  2. Simpson Timber Co. v. Department of RevenueOregon Tax Court · 1995
  3. Haret v. State Accident Insurance Fund Corp.Court of Appeals of Oregon · 1985
  4. Haret v. State Accident Insurance Fund Corp.Court of Appeals of Oregon · 1985

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