Legal Opinion
Jones, Grey & Bayley, P.S. v. Department of Revenue
Oregon Tax Court
Decided December 12, 2000No. TC-MD 991316BPublished
1Opinion of the Court
SCOT A. SIDERAS, Presiding Magistrate.
This matter is before the court on cross-motions for summary judgment. Defendant assessed Plaintiff, asserting that individuals, shareholders in Plaintiff, were partners of an Oregon firm who may be taxed for their share of partnership income that had an Oregon source. The 1995 tax year is at issue.
STATEMENT OF THE ISSUE
A brief discussion is necessary in order to provide a cogent statement of the issue. Oregon may tax nonresident partners of multistate partnerships to the extent their partnership income has an Oregon source. See ORS 316.127(1)(a);1 Lane…
2Cases cited6 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Korematsu v. United StatesSupreme Court of the United States · 1943
- Garvey, Schubert & Barer v. Department of RevenueOregon Tax Court · 1992
- Hugh N. Brown, Inc. v. Department of RevenueOregon Tax Court · 1969
- Lane v. Department of RevenueOregon Tax Court · 1985
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