Legal Opinion
Denniston v. Department of Revenue
Oregon Tax Court
Decided November 16, 1978PublishedCited by 1 opinion
1Opinion of the Court
■ CARLISLE B. ROBERTS, Judge.
The court’s initial decision in this case involved the State of Oregon’s power to tax the gains realized by plaintiffs on the sale of two California residences (in Belmont and Palo Alto), where recognition of those gains was deferred, pursuant to IRC (1954), § 1034, until after plaintiffs were domiciled in Oregon. Plaintiffs argued that Oregon lacked the power to tax the gains because they realized those gains before moving to Oregon. This court held that Oregon was prohibited from taxing the gain on the sale of the first California home (in Belmont) under ORS…
2Cases cited22 opinions
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- ASSOCIATED HOME BUILDERS ETC. v. City of Walnut CreekCalifornia Supreme Court · 1971
- Maguire v. TrefrySupreme Court of the United States · 1920
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3Cited by1 opinion
- Denniston v. Department of RevenueOregon Supreme Court · 1979