Case law

Santa Fe Natural Tobacco Co. v. Dept. of Rev.

Oregon Tax Court · Feb 26, 2019

matter came before the court on the Motion for Summary Judgment of Plaintiff (taxpayer) and the motion for partial summary judgment of Defendant (the department).1 At issue is whether, given its Oregon activities, taxpayer qualifies … for immunity from Oregon taxation under 15 USC sections 381 to 384 (“Public Law 86-272”).

Glasgow v. Department of Revenue

Oregon Tax Court · May 10, 2013

DECISION TC-MD 120788N 2 Plaintiff has the burden of proof and must establish her case by a preponderance of the evidence. ORS 305.427. … Plaintiff reasoned that, “With the language, and provision of the exempt status Legislator has declared; (A) Wages are Immune from withholding in the ‘Absence’ of a Tax Liability, and, (B) Wages

Jones v. Department of Revenue, Tc-Md 000753a (or.tax 7-8-2008)

Oregon Tax Court · Jul 8, 2008

not establishing a partnership). … Circuit opined that "if engaging in business activity were sufficient to validate a partnership ASA would qualify." ASA Investerings , 201 F3d at 512 .

Tivnu: Building Justice v. Multnomah County Assessor

Oregon Tax Court · Nov 15, 2016

An organization that is established primarily for the benefit of its members, is not a qualifying charity.” OAR 150-307-0120(4)(b); see also, Goodwill Indus. of Columbia Willamette, Inc. v. … The savings are not clearly evident, as otherwise required by paragraph (9).

Thompson v. Department of Revenue

Oregon Tax Court · Mar 21, 2014

The statute provides in relevant part: “A qualified taxpayer shall be allowed a credit against the taxes otherwise due under ORS 316 equal to the applicable percentage of the qualified taxpayer's … Oregon Administrative Rule 150-315.262(3) clearly states that child care payments “must be made by the parent claiming the working family child care credit.” See also ORS 315.262(3).

Life Flight Network LLC v. Deschutes County Assessor and Dept. of Rev.

Oregon Tax Court · May 6, 2016

ORS 307.022 allows an LLC to qualify for property tax exemption “if and to the extent that all of the nonprofit corporation owners * * *would qualify for the exemption or special assessment.” … Conclusion The phrase “nonprofit corporation” as used in ORS 307.022 does not clearly exclude a public corporation such as OHSU.

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.) … Agarwal testified that “the Charity Policy is a way for CMG to qualify patients for charity care but CMG does not limit care for those who don’t qualify [i.e., who do not complete an application and seek assistance from

Bryant v. Department of Revenue

6 Or. Tax 559 · Oregon Tax Court · Jul 25, 1975

Several cases involving the federal estate tax exemption have clearly ruled in conformity with this position. … These cases are clearly distinguishable factually from the subject case.

Lee v. Multnomah County Assessor

Oregon Tax Court · Aug 31, 2012

The Oregon Supreme Court has stated: “Not always clearly stated, but clearly implied in our decisions, is the rationale that an amended pleading should be permitted to relate back if the defendant is … The language of ORS 308A.724(2) is mandatory and clearly states that taxpayers seeking to qualify under that statute are allowed five years to qualify for the two-year farm use requirement. See also Hodel v.

Fazio v. Multnomah County Assessor

Oregon Tax Court · Jan 10, 2025

Chair Clem stated, in reference to Fazio’s activities, “this is clearly real farming.” (Id. at 43.) … ORS 308A.071 establishes income requirements based on the size of the “farm unit.”

Cole v. Department of Revenue

6 Or. Tax 166 · Oregon Tax Court · Aug 27, 1975

The last sentence in OES 316.032 (which should be read with OES 314.405 et seq.) clearly reserves the power and establishes the duty of the defendant to determine facts relating to tax liability. … The numerous subjective judgments which are implicit in the appraisal of timber were clearly described in his testimony.

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.) … Agarwal testified that “the Charity Policy is a way for CMG to qualify patients for charity care but CMG does not limit care for those who don’t qualify [i.e., who do not complete an application and seek assistance from

Donohoe v. Dept. of Rev.

Oregon Tax Court · Aug 23, 2016

Qualified long-term care services Taxpayers may deduct expenses for medical care, which includes qualified long-term care services as defined in IRC section 7702B. IRC § 213(a), (d). … As discussed above, ORS 314.360 and 316.202 establish certain filing requirements with the Department.

Wassom v. Dept. of Rev.

Oregon Tax Court · Feb 17, 2016

Previously, where a taxpayer established entitlement to a deduction but did not establish the amount of the deduction, the court was allowed to estimate the amount allowable. See, Cohan v. … The evidence clearly shows that Plaintiffs incurred mileage related to ranch business activities.

Buccina v. Department of Revenue

17 Or. Tax 456 · Oregon Tax Court · Jul 25, 2003

In order for taxpayers to succeed in their claim they must establish Oregon as June’s tax home. … OAR 150-316.027(l)(a) (1998). 3 June clearly abandoned California as her domicile when she retired and moved to her new home in Oregon.

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

Once the determination for eligibility for Financial Assistance has been established (25%, 50%, 75% or 100%), that percentage will be applied to the outstanding balance at that time. … All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.)

High Desert Wildlife v. Deschutes County Assessor

Oregon Tax Court · Aug 12, 2016

“The purpose of the transfer was to establish a wildlife rehabilitation station on Mr. Aspel’s 1 This Final Decision incorporates without change the court’s Decision, entered July 25, 2016. … requires both legal and equitable title for the property owner to qualify for a tax exemption.”

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

Once the determination for eligibility for Financial Assistance has been established (25%, 50%, 75% or 100%), that percentage will be applied to the outstanding balance at that time. … All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.)

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

Once the determination for eligibility for Financial Assistance has been established (25%, 50%, 75% or 100%), that percentage will be applied to the outstanding balance at that time. … All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.)

Mary Kay, Inc. v. Department of Revenue

17 Or. Tax 91 · Oregon Tax Court · May 15, 2003

Taxpayer establishes all of the eligibility criteria for participation in the Career Car Program, including initial and ongoing production standards. … Not only is taxpayer the only party to the Guaranty Agreement other than ARI, but the phrase “its Independent Sales Directors” clearly refers to taxpayer’s Consultants.