Case law

Cook Industries, Inc. v. Department of Revenue

8 Or. Tax 205 · Oregon Tax Court · Oct 24, 1979

Plaintiff’s records establish that approximately one-half of the grain is obtained from sources outside the State of Oregon, primarily from Idaho, Washington and Montana. … Such an interpretation is clearly unreasonable.

Farmer's Direct, Inc. v. Dept. of Rev.

24 Or. Tax 399 · Oregon Tax Court · Feb 3, 2021

As a national bank, its personal property was immune from property tax. Id. at 597. … The washing system used a water soft- ening system and a boiler that were “clearly affixed to and part of the real property.” Id.

Fuller v. Dept. of Rev.

Oregon Tax Court · Dec 31, 2014

Plaintiffs must establish their claim “by a preponderance of the evidence, or the more convincing or greater weight of evidence.” Schaefer v. … OAR 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).

Litton Systems, Inc. v. Josephine County Assessor

17 Or. Tax 178 · Oregon Tax Court · Jul 3, 2002

The court’s review is confined to the question of “whether the officer exercised his discretion judiciously and not capriciously and arrived at no conclusion which was clearly wrong.” Pratum Co-Op Whse. v. … Such pragmatics, while perhaps understandable and even reasonable, go beyond the limits of the department’s own rule by effectively qualifying the word “will.”

EAN Holdings, LLC v. Dept. of Rev.

24 Or. Tax 200 · Oregon Tax Court · Aug 12, 2020

Taxpayer argues that these references support its position because taxpayer buys vehicles in quantities that clearly are large (2,717 vehicles in a single calendar quarter). … Cite as 24 OTR 200 (2020) 211 who qualify without having to make such minimum pur- chases, including farmers, government emergency service providers, and certain other

Riensche v. Department of Revenue

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

Gibson’s appraisal report, PI Ex 2, 5: "Clearly, growth rates vary widely depending on site class, tree age and spacing of trees. … Gartz in that he established two categories for the determination of logging costs; i.e., the first category consisted of prime stands of merchantable timber containing 3 MBF or more per acre; the second, the costs of logging

Portland General Electric Co. v. Department of Revenue

11 Or. Tax 78 · Oregon Tax Court · Sep 8, 1988

Rather, the transaction between plaintiff and ARCO was an arm’s-length transaction negotiated by the parties to establish a price which was paid in cash. … would fail to qualify as a valid sale-lease-back arrangement. a 4 From one point of view the manner by which the tax benefits are transferred should not be important.

Springwater Env. v. Clackamas County, Tc-Md 100196d (or.tax 2-17-2011)

Oregon Tax Court · Feb 17, 2011

There is no dispute that Plaintiff meets the statutory requirements of a qualifying organization operating a charter school in a leased facility owned by an exempt body, the Oregon City School District. … Plaintiff must establish its claim "by a preponderance of the evidence, or the more convincing or greater weight of evidence." Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v.

Hannegan v. Department of Revenue

Oregon Tax Court · Jan 11, 2012

Plaintiff clearly established a new domicile in Massachusetts on September 1, 2007. … Plaintiff’s parents’ residence in Oregon does not qualify as his tax home.

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

The issue before the court is whether the use made of the subject property qualifies for exemption under the statute. … While this list is not exclusive, “[t]he savings must be clearly evident.” OAR 150-307.112(9).

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

The issue before the court is whether the use made of the subject property qualifies for exemption under the statute. … While this list is not exclusive, “[t]he savings must be clearly evident.” OAR 150-307.112(9).

Oracle Corp. and Subsidiaries II v. Dept. of Rev.

24 Or. Tax 359 · Oregon Tax Court · Oct 6, 2021

Cite as 24 OTR 359 (2021) 379 in various areas established clearly that the taxpayer’s method of accounting determined whether and when an amount was counted in “gross receipts … Case law as of 1965 establishes that the timing of inclusion of items in income was a key issue in determining whether an accounting method clearly reflected income. See, e.g., Kuhns et ux v.

Capital One Auto Finance, Inc. v. Dept. of Rev.

22 Or. Tax 326 · Oregon Tax Court · Dec 23, 2016

Taxpayer also argues that any “contrary interpretation” by the department would be akin to “ad hoc decision-making in violation of Article I, section 20[,] of the Oregon Constitution” (Oregon’s privileges and immunities clause … Substantial nexus can be established by economic presence alone. Taxpayer’s significant economic activities in Oregon established substantial nexus with Oregon.

Ionita v. Department of Revenue

Oregon Tax Court · Jun 21, 2013

That regulation establishes two methods for allocating or apportioning expenses associated with tax-exempt income paid to an adult foster care provider. See generally id. … One method is to track expenses directly related to nonexempt income of qualified residents. (Id.)

Miller v. Department of Revenue

13 Or. Tax 488 · Oregon Tax Court · May 16, 1996

On appeal, the appellate court upheld the Tax Court decision as not clearly erroneous. Lesser v. U.S., 352 F2d 789, 65-2 USTC (CCH) ¶ 9743 (9th Cir 1965). … The evidence established the property was well maintained and, by being subject to the HUD agreements, would continue to be maintained.

Oregon Portland Cement Co. v. Department of Revenue

8 Or. Tax 78 · Oregon Tax Court · Feb 26, 1979

Wolfe’s introduction and the presentation of some testimony, counsel for defendant objected to his appearance as a witness on the ground that he was not qualified to value property for ad valorem tax purposes. … He drafted a schematic replacement plant (Def Ex A, at 36a); however, it clearly lacks the authority of that prepared by Mr. Wolfe (PI Ex 1). The witness basically followed the same approach as that used by Mr.

Schwarz v. Dept. of Rev.

Oregon Tax Court · Sep 19, 2017

Certain “qualified nonpersonal use vehicles” are not subject to strict substantiation. … There is no evidence from which the court can make a reasonable estimation of Plaintiffs’ utility expenses. /// 11 “Qualified nonpersonal use vehicles” include “clearly marked police and fire vehicles

Health Net Life Ins. Co. v. Dept. of Rev.

24 Or. Tax 514 · Oregon Tax Court · May 3, 2021

Because Congress had clearly expressed its intention to exempt MA organizations from such a tax, the tax under ORS 317.090 is pre- empted by 42 USC section 1395w-24(g). … See 5 USC § 8909(a) (establishing fund); id. § 8906 (providing for contributions to the fund).

Locavore v. Deschutes County Assessor

Oregon Tax Court · Nov 27, 2018

Property leased by a charitable institution may qualify for tax exemption on the same basis as property owned by a charitable institution. … Farmers and ranchers clearly benefited from Locavore’s activity.

Dinsdale v. Marion County Assessor

Oregon Tax Court · Apr 13, 2012

Plaintiff has the burden of proof and must establish its case by a preponderance of the evidence. ORS 305.427. A “[p]reponderance of the evidence means the greater weight of evidence, the more convincing evidence.” … Additional testimony did not clearly address the questions raised by Howells. Id. At the suggestion of the chairperson, a subcommittee was convened to further discuss HB 2847 and suggest amendments. Id.