Legal Opinion
Brown v. Lobdell
Court of Appeals of Oregon
Decided October 2, 1978No. 95-901, CA 9111; 98-599; 100-044; 100-043PublishedCited by 5 opinions
1Opinion of the CourtTanzer, J.
The six plaintiffs 1 in these consolidated cases seek declaratory and injunctive relief against defendant’s withholding part or all of their tax refunds as a setoff against debts owed to the state. The term "setoff” is used in its ordinary sense to mean the right which exists between two parties, each of whom is indebted to the other to apply the debts to one another by mutual reduction so that everything but the difference between the two is extinguished. Defendant is Director of the Department of Revenue, which withholds the refunds under a procedure known as SOIL (an acronym for set off…
2Cases cited12 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Goldberg v. KellySupreme Court of the United States · 1970
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
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3Cited by5 opinions
- Campbell v. Lake Terrace, Inc.Nevada Supreme Court · 1995
- Knisley v. BowmanDistrict Court, W.D. Michigan · 1987
- Whispering Pines Afc, Home, Inc v. Department of TreasuryMichigan Court of Appeals · 1995
- Kent v. Department of RevenueOregon Tax Court · 1983
- LeBeau v. Adult & Family Services DivisionCourt of Appeals of Oregon · 1979