Legal Opinion
Atkins v. Department of Revenue
Oregon Supreme Court
Decided April 6, 1995No. OTC 3469; SC S41438PublishedCited by 7 opinions
1Opinion of the CourtGillette, J.
In this direct appeal from the Oregon Tax Court, taxpayers challenge a judgment that denied their claim for tax refunds of certain state income taxes. Those taxes, paid on their federal retirement income in 1986 and 1987, were assessed in violation of the constitutional doctrine of intergovernmental tax immunity. 1 The Tax Court held that, under ORS 305.765, 2 taxpayers are entitled to a refund of taxes assessed and paid on their federal retirement income in or after 1988, but not before that year. Atkins v. Dept. of Rev., 13 OTR 65, 67-68 (1994).
Taxpayers seek a reversal of the judgment of…
2Cases cited13 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Reich v. CollinsSupreme Court of the United States · 1994
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3Cited by7 opinions
- Department of Revenue v. NemethSupreme Court of Florida · 1999
- Programmed Land, Inc. v. O'CONNORCourt of Appeals of Minnesota · 1999
- Beeler v. Department of RevenueOregon Tax Court · 2006
- Fields v. Department of RevenueOregon Tax Court · 2009
- Kurzet v. Department of RevenueOregon Supreme Court · 1999
2 more not listed; retrieve them via the Exa API.