Legal Opinion
Fisher Broadcasting, Inc. v. Department of Revenue
Oregon Supreme Court
Decided July 20, 1995No. OTC 3290; SC S41134PublishedCited by 29 opinions
1Opinion of the CourtVan Hoomissen, J.
Plaintiff Fisher Broadcasting, Inc., (taxpayer) brought this action in the Tax Court to obtain refunds of its Oregon corporate excise tax and Multnomah County business tax for the years 1983 and 1984. The Tax Court entered a judgment sustaining the opinion and order of defendant Department of Revenue (department), which denied the refunds. Fisher Broadcasting, Inc. v. Dept. of Rev., 13 OTR 32 (1994). We review de novo on the record. ORS 305.445; ORS 19.125(3). For the reasons that follow, we reverse.
FACTS AND PROCEDURAL BACKGROUND
Taxpayer owns and operates KATU television in Portland, Oregon,…
2Cases cited11 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Drews v. EBI CompaniesOregon Supreme Court · 1990
- Nelson v. Emerald People's Utility DistrictOregon Supreme Court · 1993
- Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
- Twentieth Century-Fox Film Corp. v. Department of RevenueOregon Supreme Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Waddill v. Anchor Hocking, Inc.Oregon Supreme Court · 2000
- Thomas Dodd Doris Dodd v. Hood River County, and State of Oregon, Defendant-Intervenor-AppelleeCourt of Appeals for the Ninth Circuit · 1998
- Crystal Communications, Inc. v. Department of RevenueOregon Supreme Court · 2013
- Crimson Trace Corp. v. Davis Wright Tremaine LLPOregon Supreme Court · 2014
- State Farm Fire & Casualty Co. v. SallakCourt of Appeals of Oregon · 1996
24 more not listed; retrieve them via the Exa API.