Legal Opinion
Jeld-Wen, Inc. v. Department of Revenue
Oregon Tax Court
Decided December 18, 1973PublishedCited by 4 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff appeals from the defendant’s Order No. VL 72-421, relating to the value of its inventory for the tax year 1970-1971, subject to assessment pursuant to ORS 308.105.
The facts have been stipulated by the parties:(1) During the calendar year 1970, the plaintiff, a manufacturer of wood products, maintained an inventory of stock in trade subject to taxation in Klamath County, Oregon, under the provisions of ORS chs 307 and 308 and ORS 310.608.(2) Pursuant to ORS 308.290 (3), which requires that personal property tax returns shall he filed on or before March 3 of…
2Cases cited9 opinions
- Gouge v. DavidOregon Supreme Court · 1948
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Layman v. State Unemployment Compensation CommissionOregon Supreme Court · 1941
- Earls v. ClarkeOregon Supreme Court · 1960
- Donahoe v. Eugene Planing MillOregon Supreme Court · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Domogalla v. Department of RevenueOregon Tax Court · 1977
- Co-Operative Security Corp. v. Department of RevenueOregon Tax Court · 1976
- Byer v. Department of RevenueOregon Tax Court · 1977
- Southern Oregon Drydock, Inc. v. Department of RevenueOregon Tax Court · 1992