Legal Opinion
Ragsdale v. Department of Revenue
Oregon Supreme Court
Decided January 3, 1992No. OTC 2958; SC S37704PublishedCited by 17 opinions
1Opinion of the CourtPeterson, J.
The taxpayer, Julia Ragsdale, appeals a judgment of the Oregon Tax Court upholding the defendant Department of Revenue’s (the Department) denial of her claim for tax refunds for taxes paid in calendar years 1970 through 1988. The taxpayer claims a refund of state income tax paid on her federal retirement income.
Oregon’s tax laws completely exempted state government retirement payments from taxation from 1970 through 1988 but provided only a limited exemption for retirement payments received by federal retirees. ORS 316.680(l)(c), (d) (1987). In Davis v. Michigan Department of Treasury, 489 US…
2Cases cited9 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Nutbrown v. MunnOregon Supreme Court · 1991
- Ashland Oil, Inc. v. CarylSupreme Court of the United States · 1990
- Redfield v. FisherOregon Supreme Court · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Hughes v. State of OregonOregon Supreme Court · 1992
- Stone v. ErrecartSupreme Court of Vermont · 1996
- Anderson v. Department of RevenueOregon Supreme Court · 1992
- Swanson v. StateSupreme Court of North Carolina · 1994
12 more not listed; retrieve them via the Exa API.