# Dish Network Corp. v. Dep't of Revenue

> Oregon Supreme Court · January 25, 2019 · 364 Or. 254

URL: https://www.frixlaw.com/law-library/cases/6535515

## Case

- **Full name:** DISH NETWORK CORPORATION, Plaintiff-Respondent v. DEPARTMENT OF REVENUE
- **Court:** Oregon Supreme Court
- **Decided:** January 25, 2019
- **Citations:** 364 Or. 254; 434 P.3d 379
- **Precedential status:** Published
- **Opinion:** Dissent by Kistler
- **Judges:** Kistler
- **Cited by:** 29 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6535515

## How later opinions describe it (automated extraction)

- describing California’s regime that taxes intangible property “‘to the extent that the [intangible] property enhances the value of tangible, taxable property which is subject to unit valuation’”

## Opinion text

KISTLER, J., dissenting.
Because I would affirm for the reasons stated in the Tax Court's opinion, I respectfully dissent.
Nakamoto, J., joins this dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6535515. Public record. Not legal advice.