Case law

COLE v. STATE

9 Or. Tax 227 · Oregon Tax Court · Sep 27, 1982

A majority of the board of trustees “* * * may do anything any individual may legally do in any state or *239 country. * * * A Minute of Resolutions of The Board of Trustees authorizing what it is they determine to do or … Brown, ¶ 82,253 P-H Memo TC, 43 TCM 1322 (1982) (cost of trust package not a deductible theft loss); Estate of Clarence E.

Paris v. Dept. of Rev.

19 Or. Tax 519 · Oregon Tax Court · Nov 5, 2008

The department cites Kaady v. … In Sherman v.

Han v. Clackamas County Assessor

Oregon Tax Court · Dec 18, 2012

Plaintiff’s Exhibit 2 was an appraisal report (Brown appraisal) prepared by an MAI (member of the Appraisal Institute) appraiser, Aaron Brown (Brown). … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002); Reed v. Dept. of Rev. (Reed), 310 Or 260, 265, 798 P2d 235 (1990).

Hamilton Management Corp. v. State Tax Commission

3 Or. Tax 154 · Oregon Tax Court · Jan 5, 1968

Other cases like ZaleSalem and Edison California Stores v. … McCoy, 194 Kan 758, 401 P2d 879 (1965); Great Lakes Pipe Line Co. v. Comm’r. of Taxation, 272 Minn 403, 138 NW2d 612 (1965); Skelly Oil Co. v. Comm’r of Taxation, 269 Minn 351, 131 NW2d 632 (1964); Crawford Mfg. Co. v.

Western Generation Agency v. Department of Revenue

14 Or. Tax 141 · Oregon Tax Court · Feb 13, 1997

WGA contends these are four characteristics of a municipal corporation, citing Cook v. The Port of Portland, 20 Or 580 , 27 P 263 (1891), State ex rel Eckles v. Woolley, 302 Or 37, 49 , 726 P2d 918 (1986), and Dryden v. … Lincoln P.U.D. v. State Tax Corn., 221 Or 398, 406 , 351 P2d 694 (1960). In Cent.

Karamanos Holdings Inc. I v. Dept. of Rev.

21 Or. Tax 198 · Oregon Tax Court · Jun 20, 2013

I v. Dept. of Rev. … V.

Ameral v. Department of Revenue

14 Or. Tax 56 · Oregon Tax Court · Dec 3, 1996

Taylor v. Dept. of Rev., 6 OTR 496, 500 (1976). Therefore, it is not the activity of taxpayer, as lessor, that is relevant but the activity of Stubbs, as lessee. … Furthermore, Stubbs boarded his horses on taxpayer’s land just two to three months out of the year.

Glenn v. Morrow County Unified Recreation District

14 Or. Tax 344 · Oregon Tax Court · Jul 17, 1998

Harris v. U of M Bd. of Regents, 558 NW2d 225 (Mich Ct App 1996); Boyd v. Bd. of Directors of McGehee School Dist., 612 F Supp 86 (ED Ark 1985); Brenden v. … Independent School District 742, 477 F2d 1292 (8th Cir 1973); State v. Stojack, 330 P2d 567 (Wash 1958); Moyer v. Board of Education, 62 NE2d 802 , (Ill 1945); Wysong v. Walden, 52 SE2d 392 (W Va 1938).

Sidhu v. Department of Revenue

19 Or. Tax 207 · Oregon Tax Court · Jan 24, 2007

Zygar v. Johnson , 169 Or App 638 , 646 , 10 P3d 326 (2000). … V.

Moser v. Department of Revenue

4 Or. Tax 256 · Oregon Tax Court · Dec 21, 1970

The cost basis for this tract during the period in question was $24.77 per thousand board feet. … Gregory v. Helvering, supra; U.S. v. Cumberland Public Service Co., 338 US 451 , 70 S Ct 225 , 94 L Ed 251 (1950). As was said by the court in the case of Kuhns et ux v.

Klamath Production Credit Assoc. v. State Tax Commission

3 Or. Tax 16 · Oregon Tax Court · May 5, 1967

General Motors Corp. v. District of Columbia, 380 US 553 , 85 S Ct 1156 , 14 L ed2d 68, 73 (Í965). Speaking of the allocation formula, Justice Warner in Dutton Lbr. Corp. v. … Transit Co. v.

Murphy Sales Co. v. Department of Revenue

12 Or. Tax 448 · Oregon Tax Court · Apr 23, 1993

Hinson v. Dept. of Rev., *452 7 OTR 397, 403 (1978) (citing Bennett v. City of Salem et al., 192 Or 531, 541 , 235 P2d 772 (1951)). … Common School Forest Land is designated by the State Board of Forestry and the Division of State Lands. ORS 530.470. Such land must be “state owned land.” ORS 530.460(2).

Bashaw v. Bear Creek Valley Sanitary Authority

7 Or. Tax 196 · Oregon Tax Court · Oct 10, 1977

As stated in Napier v. Lincoln Co. School Dist., 4 OTR 221, 228-229 (1970): "ORS 294.361 requires each municipal corporation to estimate in detail its 'budget resources’ for the ensuing year by funds and sources. … That the Board of Directors of the defendant have the necessity and duty of adopting and maintaining a fiscal policy is not controverted.

Mid Oil Co. v. Department of Revenue

9 Or. Tax 381 · Oregon Tax Court · Feb 13, 1984

appealed to the Lane County Board of Equalization. … Erwin v. Dept. of Rev. et al, 7 OTR 539, 544-545 (1978), and Rosboro Lbr Co. v. Heine et al, 8 OTR 221, 226 (1979).

Gibbons v. Department of Revenue

9 Or. Tax 285 · Oregon Tax Court · Dec 15, 1982

Tollefsen v. Commissioner, 431 F2d 511 (2d Cir 1970), 26 AFTR2d 70-5037, cert denied 401 US 908 (1971); Gibbs v. Tomlinson, 362 F2d 394 (5th Cir 1966), 17 AFTR2d 1251; Chism’s Est. v. … In Alterman Foods, Inc. v.

In Re Willamette Industries, Inc.

8 Or. Tax 324 · Oregon Tax Court · Mar 25, 1980

* * the corporation’s books do not reflect costs per ton but by units of 1,000 board feet, three-quarter inch surface measure. … See Astoria Plywood Corp. v. Dept. of Rev., 6 OTR 40, 43-46 (1975). In order to get the best result contemplated by the statutes, Mr.

Riensche v. Department of Revenue

8 Or. Tax 304 · Oregon Tax Court · Mar 20, 1980

As this court noted in Starker v. … See Cook v. Michael, 214 Or 513, 525-528 , 330 P2d 1026 (1958); Stattes el al v. U. S, 63-2 USTC ¶9755 , 12 AFTR2d 5757 (SD WVa 1963).

Department of Revenue v. County of Multnomah

4 Or. Tax 133 · Oregon Tax Court · Sep 9, 1970

In the case of Southern Pacific Co. v. … Justice Belt, in City of Portland v.

Lee v. Coos County Assessor, Tc-Md 080373c (or.tax 5-30-2008)

Oregon Tax Court · May 30, 2008

Plaintiffs appealed those values to the county board of property tax appeals (board) and, based on Defendant's recommendation, the board reduced the RMV for the structures (carport, concrete, etc.) to $9,000 (down from $48,120 … Johnson v. Department of Revenue , TC No 3334, WL 282674 *2 (July 13, 1993). That rule is a guiding principle applicable to all aspects of the present dispute.

Coos Head Timber Co. v. Commission

3 Or. Tax 201 · Oregon Tax Court · Mar 27, 1968

The plaintiff appealed to the Coos County Board of Equalization which reduced the value to $1,115,480. The assessor appealed to the tax commission and the *202 latter reinstated the value at $1,943,050. … In Portland Canning Co. v.