Legal Opinion

City of Portland v. Cook

Court of Appeals of Oregon

Decided October 4, 2000No. 97C-913270; CA A105244PublishedCited by 6 opinions

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

  1. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  2. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  3. Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
  4. Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
  5. State Ex Rel. Huddleston v. SawyerOregon Supreme Court · 1997

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3Cited by6 opinions

  1. State v. DiltsCourt of Appeals of Oregon · 2002
  2. Wittemyer v. City of PortlandMultnomah County Circuit Court, Oregon · 2016
  3. Harold Vangilder v. ador/pinal CountyArizona Supreme Court · 2022
  4. Jakobsen v. BurrousDistrict Court, W.D. Washington · 2020
  5. Karson v. Oregon Liquor Control CommissionCourt of Appeals of Oregon · 2003

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