Oregon Tax Court Court Cases

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  1. Grotjohn v. Klamath County Assessor (2009)

    The appeal involves the 2008-09 tax year, and a request for reduction in real market value (RMV) of property identified in the assessor's records as Account R149565. Plaintiff requested the RMV be lowered from $354,630 to $250,000. Plaintiff also requested a reduction in assessed value (AV) from $171,240 to $156,500.


    Court: Oregon Tax Court Docket: TC-MD 090685C.
  2. Equitable Savings Loan v. Dept. of Rev. (1974)

    Plaintiff appeals from the Department of Revenue's Order No. I-73-29, dated June 5, 1973, assessing additional corporation excise taxes for the tax years ending December 31, 1967, 1968, 1969 and 1970, and denying a refund claim for the year ending December 31, 1970.


    Court: Oregon Tax Court
  3. Sasser-Teel v. Department of Revenue (2009)

    Plaintiff attached to her Complaint a copy of Defendant's Notice of Liability, dated May 17, 2006. Plaintiff's Complaint was filed on March 25, 2009. That interval is longer than the 90 days required by ORS 305.280(2), 1 which provides:


    Court: Oregon Tax Court Docket: TC-MD 090366D.
  4. U.S. National Bank v. Multnomah County Assessor (2001)

    Plaintiff (taxpayer) appeals the 1997-98 assessed value of a large facility used as a bank data/operations center, identified by the assessor as Account No. R-94330-0880.1 Taxpayer claims that the real market value (RMV) of the property is significantly less than its assessed value due to technological and other changes. Defendant Multnomah County Assessor (the county) defended at trial. Intervenor-Defendant Department of Revenue intervened but did not appear at trial.

    Court: Oregon Tax Court Docket: TC 4446
  5. Vickers v. Dept. of Rev. (1988)

    In 1980, Emerald Forest Products Inc. (Emerald), a subchapter S corporation, as lessee, completed installation of a pollution control facility in a plywood plant. Emerald applied for and received certification for pollution control tax credit under ORS 468.165 and 468.170 (1981).1


    Court: Oregon Tax Court Docket: TC 2693 TC 2694 TC 2707
  6. Chen v. Multnomah County Assessor (2008)

    Plaintiff appealed to this court seeking a reduction in the assessed value (AV) of her rental property for the 2007-08 tax year, and a reduction in the property taxes for that year. Plaintiff's primary concern is with her taxes. Defendant filed a Motion to Dismiss (motion), asserting that Plaintiff was not aggrieved as required under ORS 305.275

    Court: Oregon Tax Court Docket: TC-MD 080241C.
  7. Ellis v. Lane County Assessor (2011)

    A case management conference was scheduled at 10:00 a.m. on July 7, 2011, to consider Plaintiff's appeal. On May 19, 2011, the court sent notice of the scheduled case management conference to Plaintiff at the email address Plaintiff provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiff did not appear, the court might dismiss the appeal.


    Court: Oregon Tax Court Docket: TC-MD 110287D.
  8. Schmidt v. Department of Revenue (2009)

    A case management conference was scheduled on September 15, 2009, to consider Plaintiffs' appeal. On July 17, 2009, notice of the case management conference was sent to Plaintiffs at 2524 — 42nd Street, Sacramento, CA 95817, which was the address Plaintiffs provided to the court. The notice was not returned as undeliverable. Plaintiffs did not appear at the case management conference, and there was no explanation for Plaintiffs' failure to appear.


    Court: Oregon Tax Court Docket: TC-MD 091159D.
  9. Rios-Jaracuaro v. Department of Revenue (2011)

    Plaintiffs filed their Complaint on February 16, 2011, challenging Notices of Deficiency Assessment for the 2005 through 2009 tax years. Defendant filed its Answer on March 14, 2011. A case management conference was held on May 31, 2011, during which, Mr. Rios-Jaracuaro indicated the real purpose of their appeal was to make different payment arrangements with the Defendant. The court's jurisdiction is statutorily limited to a determination of the tax; payment arrangements are matters for the [...]

    Court: Oregon Tax Court Docket: TC-MD 110074C.
  10. Yamhill County Assessor v. Abrams (2010)

    Plaintiff appeals the Yamhill County Board of Property Tax Appeals' Real Property Order for the subject property identified as Tax Lot R4418B 03500, 1 for tax year 2008-09.


    Court: Oregon Tax Court Docket: TC-MD 090755D.
  11. Bellotti v. Dept. of Rev. (1993)

    Plaintiff joined Central Pacific Freight Lines (Central Pacific) in July, 1982, as controller. At that time the firm was a sole proprietorship owned by Diana Schlegel. In July, 1983, Central Pacific was incorporated as a subchapter S corporation. Ms. Schlegel was the sole shareholder, sole director and president of the corporation. Plaintiff became secretary of the corporation and had authority to sign its checks.


    Court: Oregon Tax Court Docket: TC 3199
  12. Carter v. Department of Revenue (2009)

    Plaintiff appeals Defendant's Notice of Proposed Adjustment denying the child care credit and working family credit claimed for 2007. A trial was held November 10, 2008, in the courtroom of the Oregon Tax Court in Salem, Oregon. Plaintiff appeared and testified at the trial. Testifying for Plaintiff was Linda Milam (Milam). Defendant was represented by Jared Houser, an auditor with the Department of Revenue (department).


    Court: Oregon Tax Court Docket: TC-MD 080689C.
  13. Castle Storage LLC v. Lane County Assessor (2008)

    Plaintiff appeals concerning the real market value (RMV) ascribed to Account 1588423 for tax year 2006-07. The Lane County Board of Property Tax Appeals (BOPTA) reduced the total RMV to $2,550,000, based on an appraisal submitted by independent appraiser Richard J. Duncan (Duncan).


    Court: Oregon Tax Court Docket: TC-MD 070307.
  14. Hobgood v. Lane County Assessor (2010)

    A case management conference was scheduled at 2:15 p.m. on December 7, 2010, to consider Plaintiff's appeal. On October 29, 2010, the court sent notice of the scheduled case management conference to Plaintiff at 1431 Lawn Ridge Avenue, Springfield, Oregon 97477, which is the address Plaintiff provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiff did not appear, the court might dismiss the appeal.


    Court: Oregon Tax Court Docket: TC-MD 101172B.
  15. Nutbrown v. Munn (1989)

    This matter is before the court on defendants' motions to strike and to dismiss. Defendants' motion to dismiss rests primarily on the ground that plaintiffs have failed to exhaust their administrative remedies. Defendants also assert additional grounds of statute of limitations, immunity from claims, mootness and a failure to state claims. Defendants' motion to strike is directed at paragraph 49 of plaintiffs' complaint on the grounds that it fails to comply with Tax Court rules and contains [...]

    Court: Oregon Tax Court Docket: TC 2867
  16. Williams v. Commission (1963)

    This is a suit to set aside Opinion and Order No. VL 62-129, which sustained the assessed value placed by the Polk County Assessor upon plaintiffs' lands in Polk County, Oregon, for the tax year 1961-62.


    Court: Oregon Tax Court
  17. Borden, Inc. v. Dept. of Rev. (1985)

    The plaintiff appeals defendant's determination of the true cash value as of January 1, 1976, through 1980, of the machinery and equipment plus the buildings and structures at its Springfield, Oregon, plant and the machinery and equipment at its Island City Union County plant. The basic function of both chemical plants is the production of aqueous

    Court: Oregon Tax Court Docket: TC 1933
  18. Etter v. Department of Revenue (2011)

    This case is the sequel to Etter v. Dept. of Rev., TC-MD No 050375C (June 16, 2011) (Etter). Plaintiff is represented by Phyllis Jackson (Jackson), Licensed Tax Consultant. Plaintiff challenges the Department of Revenue's construction of49 USC section 40116(f) and its application to certain aircraft dispatchers. The instant case was held in abeyance pending this court's decision in Niblack v. Dept. of Rev., TC-MD No 041021E, WL 3369860 (Dec. 8, 2005) (Niblack), and an appeal from that decision [...]

    Court: Oregon Tax Court Docket: TC-MD 070734C.
  19. Weyerhaeuser v. Commission (1965)

    Plaintiff cut logs from timber grown in the State of Washington. The logs were assembled into log rafts in Wahkiakum County, Washington, and towed to storage areas on the Columbia River in Washington


    Court: Oregon Tax Court
  20. Hintz v. Dept. of Rev. (1996)

    Plaintiff (taxpayer) appeals from assessments of income taxes and denial of refunds for tax years 1989 through 1991. Taxpayer deducted certain travel, meals, and lodging as away from home expenses. Taxpayer also deducted a loss realized on the sale of his 1967 Camaro. The Department of Revenue (department) disallowed these deductions and taxpayer appealed.


    Court: Oregon Tax Court Docket: TC 3815

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