Case law

Miles Laboratories, Inc. v. Department of Revenue

6 Or. Tax 82 · Oregon Tax Court · May 29, 1975

ORS 314.665 describes the “sales factor” used in the formula established by the Uniform Act. … The drafters of the Uniform Act clearly were seeking to avoid duplication of taxes by different states on the same income of foreign corporations.

Castaneda

District Court, D. Oregon · Jan 29, 2026

Because the rights at issue belonged to Soranno, not the corporation, “Soranno clearly has standing to contest the deprivation of those rights.” Id. at 1319. … I cannot recall a single time in my career when I observed a Planning Commission reject a qualified City Planner’s recommendation and essentially do the opposite.

Marteeny v. Brown

321 Or. App. 250 · Court of Appeals of Oregon · Aug 10, 2022

Adams instructed the Attorney General to both prepare the pardon and identify the individuals who would qualify: “I pray you therefore to prepare, for my Signature this morning a Pardon for each of the criminals … The legislature has established dis- trict attorneys’ authority and duties in a series of statutes in ORS chapter 8. ORS 8.610 - 8.652.

Dorsey v. Oregon Motor Stages

183 Or. 494 · Oregon Supreme Court · Nov 13, 1947

His experience qualified him as an expert concerning transportation matters. Mr. … That in each case where transportation facilities are provided hereunder, reasonable rates of fare * * * shall be established * * *. * * * “4.

Arnett v. Bank of America

874 F. Supp. 2d 1021 · District Court, D. Oregon · Jul 11, 2012

To state a claim for breach of fiduciary duty, the Arnetts must first establish that BOA owed them a fiduciary duty. Bennett v. Farmers Ins. … The Arnetts' Complaint fails to state this clearly. In fact, the Complaint does not contain any allegations that identify the alleged debt. This failure alone could warrant dismissing the Arnetts' claim.

AKS LLC v. Dept. of Rev.

23 Or. Tax 300 · Oregon Tax Court · Apr 18, 2019

The court determined that the term consisted of words of common usage and thus looked to dictionary definitions to establish their plain meaning. Id. at 332. … additional context, the court determined that the legislature inserted the term in order to limit the scope of the exemp- tion, ultimately concluding that property used on chicks was too attenuated from egg production to qualify

State v. McCarthy

369 Or. 129 · Oregon Supreme Court · Dec 30, 2021

The state bears the burden to establish an exception to the warrant require- ment. … One of those cases, Carroll, did not establish a per se exigency exception, and the other, Ross, establishes a per se exigency exception for seizures, but not searches.

Al Haramain Islamic Foundation, Inc. v. United States Department of the Treasury

585 F. Supp. 2d 1233 · District Court, D. Oregon · Nov 6, 2008

He explained to ()PAC later that he was traveling to the United States anyway to establish an Islamic website, www.islamtoday. net. … Finally, the designation decision and press release were too late to qualify as notice prior to the deprivation.

City of Portland v. Jackson

316 Or. 143 · Oregon Supreme Court · Apr 29, 1993

The lone *1099 statement in Draft No. 1 is far from establishing a legislative political decision. … Clearly, we must attribute some significance to the fact that criminal law is singled out for special treatment.

Montez v. Czerniak

355 Or. 1 · Oregon Supreme Court · Mar 20, 2014

That strategy would have been difficult to implement without establishing the predicate fact of his prior death sentence. … Those instructions clearly communicated to jury members that they were free to consider any evidence that they viewed as mitigating.

Board of Cty. Comm. of Columbia Cty. v. Rosenblum

324 Or. App. 221 · Court of Appeals of Oregon · Feb 15, 2023

any state or federal law”; provides that such person “shall be liable to the injured party in an action at law, suit in equity, or other proper proceeding for redress”; and purports to strip “sovereign” and “governmental” immunity … US Const, Art III, § 1 (“The judicial Power of the United States, shall be vested in one supreme Court, and in such inferior Courts as the Congress may from time to time ordain and establish.”); Or Const, Art VII (Amended

Brothers v. Department of Revenue

Oregon Tax Court · Apr 30, 2012

Dept. of Rev.,10 OTR 302, 307 (1986)), or whether Defendant‟s decision is “clearly wrong.” Martin Bros. v. Tax Cmm’n, 252 Or 331, 338, 449 P2d 430 (1969) (citing Richardson v. … ORS 305.427 (emphasis added).3 Plaintiffs must establish its claim “by a preponderance of the evidence, or the more convincing or greater weight of evidence.” Schaefer v.

State v. Sierra

Oregon Supreme Court · Aug 10, 2017

collaterally attack his first conviction, due process also requires that a defendant be freed of apprehension of such a retaliatory motivation on 4   The existence of that authority does not mean that its exercise is immune … Here, the total length of defen- dant’s second sentence—276 months—exceeds the length of his first sentence—250 months—and therefore qualifies as a “more severe” sentence.

Lamm v. Silver Falls Timber Co.

133 Or. 468 · Oregon Supreme Court · Jan 29, 1929

The words just mentioned which are a part of most of the acts are never qualified by the limitation that the injury must have been inflicted during regular working hours: Honaker & Feeney v. Hartley, 140 Va. 1 ( 124 S. … The rule is well established that in such cases compensation should be awarded.” From Wirta v.

Samuelson v. Jewell School District 8

District Court, D. Oregon · Mar 26, 2024

Because he does not argue this claim in his briefing or clearly allege it, the Court does not address it. … The FAC, however, does not allege a claim for retaliatory arrest, or even clearly allege that Plaintiff was arrested. See supra note 17.

Routledge v. Dept. of Rev.

Oregon Tax Court · Aug 6, 2018

Tax protester arguments, by themselves, do not establish fraud. Kotmair v. Comm’r, 86 TC 1253, 1262 (1986). … In this case, taxpayer’s filing history clearly shows he was once aware of his obligation to report income and pay income tax.

Martin v. Dept. of Rev.

Oregon Tax Court · Dec 28, 2017

ORS 316.007.2 Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish his or her case by a “preponderance” of the evidence. ORS 305.427. … Although the spreadsheet was not kept contemporaneously, it was produced using records that were kept contemporaneously to clearly reflect his travel for 2011.

State v. Gardner-Rolph

345 Or. App. 681 · Court of Appeals of Oregon · Dec 17, 2025

The legislature has used such phrases when enacting statutes designed to overlay the guidelines (such as ORS 161.737), and thus, the legislature understands how to clearly craft statutes that are meant to function in tandem … Requires the court to give substan- tial weight to a qualifying mental health evaluation of a juvenile defendant who committed an offense before age 18 * * * includ[ing] an assessment of the person’s degree of

Mountain Woodworks, Inc. v. Voss

218 Or. App. 707 · Court of Appeals of Oregon · Mar 19, 2008

In Miller , the plaintiff filed a declaratory judgment action seeking to inspect and copy records of a water district corporation established under ORS chapter 554. … Clearly, under the Wyatt test, the trial court had no opportunity to rule on that issue.

First Nat. Bank of Burns v. Frazier

143 Or. 662 · Oregon Supreme Court · Jul 11, 1933

Benoe was elected and qualified as trustee in bankruptcy of the Geer company, a bankrupt. Upon the qualification of Y. J. … In referring to several prior decisions by that court, it was said that it was clearly recognized in those decisions that such an instrument was valid notwithstanding a stipulation that the mortgagor might sell the goods