Reports of cases decided in the Oregon Tax Court

Reports of cases decided in the Oregon Tax Court volume 12 contents: Pages 1 through 4: Allan L. Bennett and Wanda M. Peterson v. Department of Revenue Dennis Day, Intervenor (TC 2972). Pages 5 through 7: Joseph F.P. Simone v. Department of Revenue (TC 2967). Pages 8 through 11: Leroy and Delores Moser v. Department of Revenue (TC 3028). Pages 12 through 15: Hubert E. Walker v. Department of Revenue (TC 2956). Pages 16 through 23: Crocker Equipment Leasing, Inc. v. Department of Revenue (TC 2973). Pages 24 through 27: Leon G. Rhodes, Assessor of Josephine County, Oregon v. Department of Revenue (TC 3058). Pages 28 through 31: Clark A. and Charity L. Cole and Harold G. and Phyllis Cole v. Department of Revenue (TC 2993). Pages 32 through 35: National Manufacturing, Inc. v. Department of Revenue (TC 2983). Pages 36 through 39: Association of Unit Owners / Seventh Mountain Sales Corporation v. Department of Revenue (TC 2994). Pages 40 through 43: Port of Bandon v. Department of Revenue (TC 2974). Pages 44 through 47: Charles T. Boardman v. Department of Revenue (TC 3040). Pages 48 through 51: Hildur E. Fitzwater v. Department of Revenue (TC 2990). Pages 52 through 54: C. Lynn Hermo, Sam Melsheimer, Everett R. Roose, Lucy L. Roose, Jim Schmauder, Henry G. Gerdes, Maralyn J. Geddes, Shelley M. Waters, Perry J. Boyd, and Gary Kreutz v. City of Lincoln City (TC 3127). Pages 55 through 64: Falls Creek H.P. Limited Partnership v. Oregon Department of Revenue (TC 3011). Pages 65 through 68: Daniel H. Skerritt and Irina S. Skerritt v. Department of Revenue. Multnomah County, Division of Assessment and Taxation, Intervenor (TC 3093). Pages 69 through 72: Edward W. Arnold and Edith M. Arnold v. Department of Revenue (TC 3084). Pages 73 through 77: John A. Esnard and Kathleen A. Esnard v. Department of Revenue (TC 3098). Pages 78 through 80: Joseph B. and Jodi M. Hines v. Department of Revenue Assessor of Wasco County Intervenor (TC 3119). Pages 81 through 84: John C. Surrett v. Department of Revenue (TC 3108). Pages 85 through 93: Fred Meyer, Inc. v. Department of Revenue (TC 3049). Pages 94 through 96: Christian Life Fellowship, Inc. v. Department of Revenue (TC 3077). Pages 97 through 101: First Love Ministries v. Department of Revenue (TC 3061). Pages 102 through 105: Wy'East Color, Inc. v. Department of Revenue (TC 3053). Pages 106 through 110: Kay C. Van Natta and Robert P. Van Natta, dba Van Natta Brothers v. Department of Revenue (TC 3076). Pages 111 through 116: William L. Mikkelson v. Department of Revenue (TC 3116). Pages 117 through 120: George L. Glancy and Lenore E. Glancy v. Department of Revenue (TC 3063). Pages 121 through 125: Umatilla County Assessor v. Department of Revenue J.R. Simplot Company, Intervenor (TC 2999). Pages 126 through 131: Alien Enterprises, Inc., dba Time Out Amusements; Amusements Unlimited, Inc.; Amusement Unlimited of Southern Oregon, Inc.; Asterick's Inc.; Beaver Amusement, Inc.; Coin Enterprises, Inc.; Great Western, Inc.; Gary L. Kilgore, dba Northwest Entertainment; Oregon Games and Vending, Inc.; Salem Amusement, Inc.; and Harvey J. Beeney, dba Tinker Enterprises v. Department of Revenue (TC 3155). Pages 132 through 142: Mike Comeaux, Roy Miller, Philip Busekist, Ramon L. Johnson, Dori L. Kite, Rick Arnold, James D. Knight, Sam Quitiquit, Sandy Quitiquit, Sandra Buhrmaster Jelinski, John A. Jelinski, C.H. Perrot, Margaret Perrot and James Plog v. Water Wonderland Improvement District (TC 3144). Pages 143 through 144: H. Bahari Kashani v. Department of Revenue Polk County Assessor, Intervenor (TC 3105). Pages 145 through 161: Mary Diane Savage, David H. Craig, Earl D. McGinty, Judy McGinty, Richard D. Smith and Lawrence F. Lear v. Richard A. Munn and Department of Revenue, Don McIntire and Thomas P. Dennehy, Intervenord, Henry Kane, Intervenor (TC 3075). Pages 162 through 176: Arthur D. Gugler, Tex Yukl, Fred L. Fuge, Doug Reinecke, Laurence W. La Kamp, Charles T. Rich, Ida I. Taylor, Ralph M. Anderson, Richard J. Taylor, Henry F. Stiltz, Aldyth Logan, Marjorie Stiltz, Letha Granfors and E. Lois Juilian v. Baker School District 5-J (TC 3132). Pages 177 through 193: Jan T. and Marsha M. Baisch, Robert and Mary Borghorst, Michael T.H. and Ruth M. Brodeur, Remy W. and Barbara F. Fulsher, Richard F. and Mary J. Goos, Ronald W. and Jean A. Harriman, Janice O. Hayslip, Scott S. and Mary L. Hinsdale, Jonathan H. and Karen C. Hoppert, Waynce C. Kaesche, Thomas A. and Ginger L. Lorence, Wallace V. and Joan McKay, Douglas E. and Lois R. McQuown, Vincent R. and Dorothy A. Molin, Mrs. Hester H. Nau, Bianca Pastega, Mario D. and Alma M. Pastega, Richard A. and Yvonne Potter, Craig J. and Diana L. Rolfing, Leslie F. and Maryellen R. Stevens, Alonzo P. and Marybeth P. Stiner, Douglas M. and Betty J. Thompson and Peter Barnihisel, for the Estate of Charlie Woodstock v. Oregon Department of Revenue (TC 3029). Frank T. Dunn, Jr. and Barbara Dunn v. Department of Revenue (TC 3131). Pages 194 through 201: Thomas P. Dennehy, Don McIntire, Don Nelson, Harry Barnes, Ron Smith, Cathy Smith, Louann Sue Myers, Maurice Unis, Tom Nelson, Valerie Nelson, Gresham Health Club, Inc., Gresham Court Club, Inc., Jim Weston Pontiac-GMC, Inc. and Romaine McIntire v. City of Gresham (TC 3175). Pages 202 through 203: Otto M. Gobina v. Department of Revenue (TC 3159). Pages 204 through 207: Donovan G. Pendell and Barbara A. Pendell v. Department of Revenue (TC 3150) Pages 208 through 218: In re Determination of the applicability of Article XI, section 11b, of the Oregon Constitution to bonded indebtedness of the City of Portland and the Portland Development Commission, in connection with the South Park Urban Renewal District. v. Dorothy M. Smith, Peter M. Smith, Henry Kane and Clyde V. Brummell (TC 3156). Pages 219 through 228: Cox Cablevision Corporation v. Department of Revenue (TC 3003). Pages 229 through 230: C.B. Simons v. Department of Revenue (TC 3191). Pages 231 through 236: Department of Revenue, State of Oregon v. Universal Foods Corporation (TC 2944). Department of Revenue, State of Oregon v. Universal Frozen Foods Co. (TC 2945). Pages 237 through 242: Clark C. Jones and Charles L. Deibert v. Department of Revenue (TC 3088). Pages 243 through 247: Douglas County, Oregon v. Department of Revenue (TC 3167). Pages 248 through 252: Douglas County Assessor v. Department of Revenue Nickel Mountain Resources Co., Intervenor (TC 3134). Pages 253 through 258: Lamb-Weston, Inc. v. Department of Revenue (TC 3160). Pages 259 through 262: Enterprise Rent-A-Car Company of Oregon, an Oregon Corporation v. Department of Revenue (TC 3174). Pages 263 through 271: Boise Cascade Corporation v. Department of Revenue (TC 3018). Pages 272 through 277: Bear Creek Plaza, Ore., LTD., an Oregon Limited Partnership v. Department of Revenue (TC 3085). Lamont's Apparel, Inc. v. Department of Revenue (TC 3089). Pages 278 through 281: Sothern Pacific Transportation Co. v. Department of Revenue, Douglas County, Klamath County, Lane County and Linn County (TC 3184). Pages 282 through 287: Jack Moore and David Weber v. Department of Revenue (TC 3198). Pages 288 through 290: William B. Gordon, Jr. v. Department of Revenue (TC 3193). Pages 291 through 301: Willamette Industries, Inc., & Subsidiaries and Willamette Industries, Inc., transferee of Bend Willamette Corporation v. Department of Revenue (TC 3050). Pages 302 through 304: Ecumenical Ministries of Oregon, a non-profit corporation v. Department of Revenue (TC 3103). Pages 305 through 310: Mercy Medical Center, Inc., an Oregon nonprofit corporation v. Department of Revenue (TC 3213). Pages 311 through 314: Portland General Electric Company, an Oregon corporation v. Department of Revenue and Morrow County (TC 3202). Pages 315 through 317: Paul J. Dexheimer and Monica G. Dexheimer v. Department of Revenue (TC 3248). Pages 318 through 321: Kiwanis Club of Lincoln City, a nonprofit corporation v. Department of Revenue (TC 3240). Pages 322 through 325: US West Communications, Inc. v. Department of Revenue (TC 3143). Pages 326 through 328: Helen Thompson and Stephen E. Thompson, Jr. v. Department of Revenue (TC 2875). Pages 329 through 337: Roseburg School District, a local government unit; G & I Investments, an Oregon partnership; Horizon Motors, Inc., an Oregon corporation, dba Horizon Mazda; Rapat, Inc., an Oregon corporation, dba Douglas Inn; Parkway Holdings, Inc., an Oregon corporation, dba Parkway Ford and Parkway Nissan; Jack Mathis General Contractors, Inc., an Oregon corporation; Paul Jackson Wholesale Co., Inc., an Oregon corporation; Roseburg Lumber Co., an Oregon corporation; Roseburg Resources Co., an Oregon corporation; Old School Offices, Inc., an Oregon corporation; and One Champion Plaza, Inc., an Oregon corporation v. City of Roseburg (TC 3242). Pages 338 through 341: Northwest Alliance for Market Equality, an unincorporated association v. Department of Revenue (TC 3236) and The Young Men's Christian Association of the Columbia-Willamette v. Department of Revenue (TC 3239). Pages 342 through 343: Rockwest Training Co., Inc. v. Department of Revenue (TC 3232). Pages 344 through 348: Southern Oregon DryDock, Inc. v. Department of Revenue (TC 3211). Pages 349 through 354: Continental Airlines, Inc. v. Department of Revenue (TC 3280). Pages 355 through 358: Garvey, Schubert & Barer, a partnership v. Department of Revenue (TC 3026). Pages 359 through 366: John Welch v. Unified Sewerage Agency and City of Cornelius (TC 3263). Pages 367 through 368: Batherine Feather v. Department of Revenue (TC 3297). Pages 369 through 372: Glen D. Mark v. Department of Revenue (TC 3255). Pages 373 through 376: Federal Deposit Insurance Corporation, as receiver v. Department of Revenue (TC 3120). Pages 377 through 380: Dorothy Smith v. Multnomah County Board of Commissioners (TC 3329). Pages 381 through 388: Charles A. Keller v. Department of Revenue (TC 3163). Michael McCaslin and Elizabeth McCaslin v. Department of Revenue (TC 3164). Richard b. Keller, II v. Department of Revenue (TC 3165). Richard B. Keller and Ruth E. Keller v. Department of Revenue (TC 3166). Dennis B. Kranz v. Department of Revenue (TC 3194). Pages 389 through 390: Glenn G. Morris v. Department of Revenue (TC 3229). Pages 391 through 406: J.R. Simplot Company v. Department of Revenue Lamb-Weston, Inc., Intervenor (TC 2885). Umatilla County v. Department of Revenue Lamb-Weston, Inc., Intervenor J.R. Simplot Company, Intervenor (TC 2962). Pages 407 through 410: Soon C. Kang v. Department of Revenue (TC 3258). Pages 411 through 413: Central Electric Cooperative, Inc. v. Department of Revenue (TC 3273). Pages 414 through 417: Mazamas, a nonprofit Oregon corporation v. Department of Revenue (TC 3294). Pages 418 through 422: Columbia River Egg Farm, a partnership v. Department of Revenue (TC 3251). Columbia River Egg Farm, a partnership v. Department of Revenue (TC 3256). Pages 423 through 428: Ohio State Life Insurance Co. v. Department of Revenue (TC 3254). Pages 429 through 435: D. R. Johnson Lumber Company, dba Prairie Wood Products, and Strawberry Mountain Power Company, an Oregon corporation, and the Jody Johnson Trust, an Oregon partnership, dba Co-Gen Company and Co-Gen II v. Department of Revenue (TC 3237). Pages 436 through 447: Jones Intercable, Inc., v. Department of Revenue (TC 3008). Big Pine Cable, Co., Inc. v. Department of Revenue (TC 3009). Northland Cable Properties - I and Falcon Cable Systems Company v. Department of Revenue (TC 3010). Pages 448 through 454: Murphy Sales Co., an Oregon corporation v. Department of Revenue (TC 3252). Pages 455 through 460: James and Gloria Simpson v. Department of Revenue (TC 3302). Pages 461 through 470: Connecticut General Life Insurance Company v. Department of Revenue (TC 3249). Pages 471 through 475: Rigas Maja, Inc., an Oregon nonprofit corporation v. Department of Revenue (TC 3300). Pages 476 through 478: Swashbuckler, Inc., an Oregon Chapter S corporation v. Department of Revenue (TC 3289). Pages 479 through 490: Theatre West of Lincoln City, Ltd., an Oregon nonprofit corporation v. Department of Revenue (TC 3317). Pages 491 through 493: Jeffrey H. King and Susan E. King v. Department of Revenue Multnomah County, Intervenor (TC 3318). Pages 494 through 497: Russel L. Wright v. Department of Revenue (TC 3331). Pages 498 through 501: Jackson County Tax Collector v. Department of Revenue (TC 3401). Pages 502 through 510: Maytag Corporation, a Delaware corporation v. Department of Revenue (TC 3261). Pages 511 through 512: Kenneth Vanderweele v. Department of Revenue (TC 3324). Pages 513 through 516: Kaiser International Corporation v. Department of Revenue (TC 3370). Pages 517 through 520: Leslie Swarens v. Department of Revenue (TC 3413). Pages 521 through 526: Mentor Graphics Corporation v. Department of Revenue (TC 3304). Pages 527 through 534: Ernst Brothers Corporation v. Department of Revenue (TC 3410). Pages 535 through 539: Edgar A. Cox v. Department of Revenue Multnomah County, Intervenor (TC 3405). Pages 540 through 542: Daniel M. Warren and Pamela C. Warren v. Department of Revenue (TC 3326). Pages 543 through 547: Stephen Bellotti v. Department of Revenue (TC 3199). Pages 548 through 553: Lincoln County, a political subdivision of the State of Oregon, and Ed Todd, Lincoln County Assessor v. Department of Revenue Harold Gregory and Patricia Gregory, Intervenors (TC 3312). Pages 554 through 557: The Garten Foundation, an Oregon not for profit corporation v. Department of Revenue (TC 3417). Includes table of cases, Statutes of Oregon, Tax Court Rules of the Oregon Tax Court Regular Division and subject index.