PacifiCorp v. Dept. of Rev.

No. 35 September 18, 2025 189 IN THE SUPREME COURT OF THE STATE OF OREGON PACIFICORP, Plaintiff-Appellant, Cross-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent, Cross-Appellant. (TC 5411) (SC S070564) En Banc On appeal from the Tax Court.* Robert T. Manicke, Judge. Argued and submitted September 26, 2024. David J. Crapo, Crapo Deeds PLLC, Bountiful, Utah, argued the cause and filed the briefs for plaintiff-appel- lant/cross-respondent. Also on the briefs was Dustin T. Till, PacifiCorp, Portland. Christopher A. Perdue, Assistant Attorney General, Salem, argued the…