Legal Opinion
Portland General Electric Co. v. State Tax Commission
Oregon Tax Court
Decided November 1, 1965PublishedCited by 5 opinions
1Opinion of the Court
Edward H. Howell, Judge.
Plaintiff, Portland General Electric Company hereinafter called PGE, filed this suit to set aside an order of defendant tax commission determining the value of PGE’s interests in certain lands located at the Pelton and Round Butte hydroelectric projects in Jefferson County.
The Pelton-Round Butte project was constructed by PGE pursuant to licenses issued by the Federal Power Commission (FPC) in 1951 and 1961. Federal Power Com. v. Oregon, 349 US 435, 75 S Ct 832, 99 L Ed 1215 (1954). The FPC license required PGE to secure an agreement with the Warm Springs Indians to…
2Cases cited13 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- The Kansas IndiansSupreme Court of the United States · 1867
- Thomas v. GaySupreme Court of the United States · 1898
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
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3Cited by5 opinions
- Portland General Electric Co. v. State Tax CommissionOregon Supreme Court · 1968
- T & R Service, Inc. v. CommissionOregon Tax Court · 1968
- Jones Intercable, Inc. v. Department of RevenueOregon Tax Court · 1993
- Portland General Electric Co. v. State Tax CommissionOregon Tax Court · 1966
- Pacificorp Power Marketing v. Department of RevenueOregon Tax Court · 2004