Case law

Charter Communications Holding Co. v. Dept. of Rev.

24 Or. Tax 88 · Oregon Tax Court · Mar 30, 2020

The court, applying the framework set out in Tuckenberry v. Board of Parole, 365 Or 640, 451 P3d 227 (2019), held that issue exhaustion was not required in this case. … Would they go to the board in every county? You know, I’ve got twenty-five miles of wire or pipe in your county and I’ve 98 Charter Communications Holding Co. v. Dept. of Rev.

Brown v. Department of Revenue

11 Or. Tax 61 · Oregon Tax Court · Jul 25, 1988

Holland v. United States, 348 US 121 , 75 S Ct 127 , 99 LEd 150 (1954). These observations in plaintiffs’ favor, however, do not resolve this dispute. … See Boulez v. Commissioner, 76 TC 209 (1981).

Brown v. State Tax Commission

3 Or. Tax 138 · Oregon Tax Court · Nov 30, 1967

Brown a salary of $8,700 and allowed a $5,000 housing allowance. The plaintiffs spent $4,623.89 of the allowance and reported $376.11 as taxable income. In 1964 the church paid Dr. … It is true that in Williamson v. Commissioner, 224 F2d 377 (8th Cir 1955), 47 AFTR 1425, 55-2 USTC ¶ 9561 , and in MacColl v. U.

Brown v. Department of Revenue

15 Or. Tax 96 · Oregon Tax Court · Mar 8, 2000

Apparently, he taught Judith Brown how to assist with inventory selection and display craft items. … See Cohan v. Commissioner of Internal Revenue, 39 F2d 540 (1930). The auditor did not allow any expenses in 1991 because taxpayers had no records whatsoever.

Hugh N. Brown, Inc. v. Department of Revenue

3 Or. Tax 481 · Oregon Tax Court · Jul 21, 1969

In Charles Laughton v. … The Oregon Board of Pilot Commissioners is authorized to fix their fees at rates not less than those prescribed by ORS 776.115.

Lake County Board of Equalization v. Commission

3 Or. Tax 221 · Oregon Tax Court · May 17, 1968

The board of equalization reduced the assessor’s valuation to $3,356,500 and the taxpayer appealed to the tax commission, which reduced the board’s valuation to $2,755,000. … The appraiser for the assessor and the board of equalization valued the real property using a land classification system which is used on a county-wide basis.

Emanuel Lutheran Charity Board v. Department of Revenue

4 Or. Tax 410 · Oregon Tax Court · May 27, 1971

However, the working drawings were not sent to the Oregon State Board of Health until October 24, 1968. Bids were let in December 1968 and opened on February 7, 1969. … Willamette Univ. v.

Wood v. Oregon State Board of Forestry

5 Or. Tax 193 · Oregon Tax Court · Mar 9, 1973

that the board had no legal authority to take the requested action. … Pilgrim Turkey Pckrs. v. Dept. of Rev., 261 Or 305 , 493 P2d 1372 (1972)), but no determination is called for on this issue because it was never pleaded. Brandtjen & Kluge v.

Brown v. Multnomah County Assessor, Tc-Md 100147b (or.tax 5-12-2010)

Oregon Tax Court · May 12, 2010

Brown participated on his own behalf; Ken Collmer appeared for Defendant. This appeal concerns residential property identified as Account R294557. … For tax year 2008-09, Plaintiff appealed to the Multnomah County Board of Property Tax Appeals (BOPTA). Defendant's RMV was sustained by BOPTA.

Brown, Trustee v. Dept. of Rev.

4 Or. Tax 266 · Oregon Tax Court · Dec 28, 1970

Portland Canning Co. v. Tax Com., 241 Or 109 , 404 P2d 236 (1965). This rule is not affected by the fact the property is under a parking lot lease with more than eight years yet to run.

Brown v. Dept. of Rev.

Oregon Tax Court · Mar 30, 2017

BROWN and MEREDITH BROWN, ) ) Plaintiffs, ) TC-MD 160378G ) … v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, )

Brown v. Multnomah County Assessor

Oregon Tax Court · Jul 29, 2025

Enterprises, Inc. v. … In Phillips v.

Sisters of Charity v. Washington County Board of Commissioners

3 Or. Tax 106 · Oregon Tax Court · Aug 10, 1967

These cases are before the court on two Alternative Writs of Mandamus requiring the Board of Commissioners of Washington County to consider the petitioner’s claim for real property tax refunds for 1965-66 and 1966-67. … The county board" of equalization and the county court are without jurisdiction to grant or deny claims for exemption as charitable organizations. University v. Multnomah County, 31 Or 498 , 50 P 532 (1897).

Brown v. Lincoln County Assessor

Oregon Tax Court · Mar 26, 2025

BROWN, Trustee for the ) Richard Brown Trust, ) ) Plaintiff, ) TC-MD 230081R … See Clackamas County Assessor v.

Brown v. Department of Revenue

Oregon Tax Court · Dec 30, 2013

BROWN, ) ) Plaintiff, ) TC-MD 130450C ) v.

Yamhill County Assessor v. Brown, Tc-Md 090783b (or.tax 3-14-2011)

Oregon Tax Court · Mar 14, 2011

Judge Collins' letter cites Parks v. … (Defs' Ex V at 3, 4. (Emphasis in original.))

Yamhill County Assessor v. Brown, Tc-Md 090782b (or.tax 3-14-2011)

Oregon Tax Court · Mar 14, 2011

Judge Collins' letter cites Parks v. … (Defs' Ex V at 3, 4. (Emphasis in original.))

Brown Trust v. Clackamas County, Tc-Md 091161d (or.tax 10-8-2009)

Oregon Tax Court · Oct 8, 2009

Curry County Board of Equalization v. State Tax Commission

2 Or. Tax 455 · Oregon Tax Court · Nov 23, 1966

413.00 Class VII rangeland 8.00 75.00 600.00 $1,794.00 Clay Hill Place: Forest land 23.38 10.00 234.00 Waste land 2.00 2.50 5.00 $ 239.00 After the tax commission determined the values as set forth above, the Curry County Board … Staley, pursuant to OPS 306.545(3), appeared and filed an answer to the board of equalization’s complaint. The board of equalization, the tax commission and Mr.

Brown v. Dept. of Rev.

Oregon Tax Court · Aug 15, 2016

Wihtol I v. Dept. of Rev., 21 OTR 260, 267–68 (2013); TCR-MD 16. … See Biss v. Dept. of.