Legal Opinion
Department of Revenue v. Froman
Oregon Tax Court
Decided April 8, 1999No. TC 4304PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
The Department of Revenue (the department) appeals from (1) an Order Denying Motion to Dismiss and (2) a Judgment; both entered by the Magistrate Division. The department also filed a protective appeal from an Order Denying Motion to Intervene. The department seeks a determination denying taxpayers any relief on both procedural and substantive grounds. Defendants Walter and Sheila Froman (taxpayers) and Clackamas County (county) filed answers opposing any 'change in the Judgment. There is no dispute of material fact, and the matter is before the court on Plaintiffs Motion…
2Cases cited5 opinions
- Jackson City Bank & Trust Co. v. FredrickMichigan Supreme Court · 1935
- Ellis v. LoratiOregon Tax Court · 1999
- Dlouhy v. Simpson Timber Co.Oregon Supreme Court · 1967
- Wood v. WhiteCourt of Appeals of Oregon · 1977
- Department of Revenue v. Ritchie Chevron, Inc.Oregon Tax Court · 1998
3Cited by3 opinions
- Village at Main Street Phase II, LLC v. Department of RevenueOregon Supreme Court · 2014
- Lincoln County Assessor v. JonesOregon Tax Court · 2000
- McGuire v. Department of RevenueOregon Tax Court · 1999