Legal Opinion
Stan Wiley, Inc. v. Department of Revenue Tri-County Metropolitan Transit District
Oregon Tax Court
Decided March 5, 1984No. TC 1949 TC 1950PublishedCited by 1 opinion
1Opinion of the Court
SAMUEL B. STEWART, Judge.
On March 21,1983, each of the plaintiffs listed above filed complaints against defendant, alleging that, notwithstanding they had not retained the right to control the work of any salesperson and direct the manner in which it was to be done, they had paid the intervenor Tri-County Metropolitan Transit District’s (Tri-Met) excise tax for each quarter during 1978, 1979 and 1980; that on April 30, 1981, plaintiffs filed claims for refund of those taxes for those years and that defendant had denied said claims. Defendant’s answers alleged that plaintiffs had retained the…
2Cases cited9 opinions
- Western Indemnity Co. v. PillsburyCalifornia Supreme Court · 1916
- Nordling v. JohnstonOregon Supreme Court · 1955
- Bowser v. State Industrial Accident CommissionOregon Supreme Court · 1947
- Jenkins v. AAA Heating and Cooling, Inc.Oregon Supreme Court · 1966
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Realty Group, Inc. v. Department of RevenueOregon Supreme Court · 1985