Legal Opinion

Lamb-Weston, Inc. v. Department of Revenue

Oregon Tax Court

Decided November 8, 1990No. TC 2936PublishedCited by 1 opinion

1Opinion of the Court

CARL N. BYERS, Judge.

This matter first came before the court on plaintiffs Motion To Quash Subpoena. On April 27, 1990, the court ordered plaintiff to produce the information subpoenaed but reserved the issue of confidentiality for later determination. A hearing was held October 9, 1990, to consider the issue of confidentiality.

Defendant seeks the information under its statutory subpoena powers. The standards of confidentiality under those powers are the same as those applied under court rules of discovery. As this court noted, in its order dated April 27, 1990, defendant’s subpoena powers…

2Cases cited3 opinions

  1. Zenith Radio Corp. v. Matsushita Electric Industrial Co.District Court, E.D. Pennsylvania · 1981
  2. United States v. Lever Brothers CompanyDistrict Court, S.D. New York · 1961
  3. Department of Revenue v. D. R. Johnson Lumber Co.Oregon Supreme Court · 1980

3Cited by1 opinion

  1. Lamb-Weston, Inc. v. Department of RevenueOregon Tax Court · 1992

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