Legal Opinion
Northwest Natural Gas Co. v. Dept. of Rev.
Oregon Tax Court
Decided July 10, 2008No. TC 4751PublishedCited by 1 opinion
1Opinion of the Court
This matter is before the court on the Motion for Reconsideration of Defendant Department of Revenue (the department) that is opposed by Plaintiff (taxpayer). The parties have also communicated with the court regarding a factual question considered by the court to be unresolved at the time of the court's prior Order, filed November 19, 2007 (the Order).
I. FACT QUESTION: STATUS OF APPLIANCES
On the factual question regarding appliances, the department has conceded that the question of the status of certain appliances is properly before the court. The department has stated it will concede that…
2Cases cited4 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Pacificorp Power Marketing, Inc. v. Department of RevenueOregon Supreme Court · 2006
- Saunders v. Department of RevenueOregon Supreme Court · 1985
- D. R. Johnson Lumber Co. v. Department of RevenueOregon Supreme Court · 1994
3Cited by1 opinion
- Northwest Natural Gas Co. v. Department of RevenueOregon Supreme Court · 2010