City of Portland v. Cook
Court of Appeals of Oregon
1Opinion of the CourtKistler, J.
The City of Portland brought this action to recover unpaid business license fees from defendant. Defendant filed a counterclaim seeking a declaration that imposing the business license fee on him violates the state and federal constitutions. On cross-motions for summary judgment, the trial court granted the city’s motion and denied defendant’s. The court entered judgment accordingly but did not include a declaration addressing defendant’s counterclaim in its judgment. We affirm the trial court’s ruling on the merits but vacate its judgment so that it may enter a declaration consistent with…
2Cases cited18 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- State Ex Rel. Huddleston v. SawyerOregon Supreme Court · 1997
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3Cited by6 opinions
- State v. DiltsCourt of Appeals of Oregon · 2002
- Wittemyer v. City of PortlandMultnomah County Circuit Court, Oregon · 2016
- Harold Vangilder v. ador/pinal CountyArizona Supreme Court · 2022
- Jakobsen v. BurrousDistrict Court, W.D. Washington · 2020
- Karson v. Oregon Liquor Control CommissionCourt of Appeals of Oregon · 2003
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