Legal Opinion
Department of Revenue v. Universal Foods Corp.
Oregon Supreme Court
Decided December 2, 1993No. OTC 2944, 2945; SC S39692PublishedCited by 6 opinions
1Opinion of the CourtFadeley, J.
This case involves the authority of the Oregon Department of Revenue (the Department) to issue an administrative subpoena for the purpose of investigating facts related to the Department’s duties.
In March 1990, a subpoena was issued under ORS 305.190(1). The administrator of the property tax division of the Department signed the subpoena as the official issuing it. It was entitled in the name of the Department of Revenue, was addressed to “C.T. Corporation System - Registered Agent for Universal Frozen Foods Corporation,” and was served in Oregon on C.T. Corporation System. It requested…
2Cases cited10 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- State Ex Rel. Mix v. NewlandOregon Supreme Court · 1977
- Pope & Talbot, Inc. v. State Tax CommissionOregon Supreme Court · 1959
- State v. CrenshawOregon Supreme Court · 1988
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3Cited by6 opinions
- People v. GonzalezCalifornia Supreme Court · 1996
- Pina v. EspinozaNew Mexico Court of Appeals · 2001
- Department of Revenue v. Guardian Management Corp.Oregon Tax Court · 2002
- Lana C. v. Cameron P.Alaska Supreme Court · 2005
- Oregon Health Care Ass'n v. Health DivisionCourt of Appeals of Oregon · 1997
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