Reports of cases decided in the Oregon Tax Court

Reports of cases decided in the Oregon Tax Court volume 13 contents: Pages 1 through 5: Susan M. Egusa and Richard T. Egusa, husband and wife v. Department of Revenue (TC 3430). Pages 6 through 9: Albert M. and Catherine A. Jensen v. Department of Revenue (TC 3455). Pages 10 through 13: Jim Gangle, Lane County Assessor v. Department of Revenue and Evergreen Union Retirement Association, Inc. Intervenor (TC 3384). Pages 14 through 23: STC Submarine, Inc. v. Department of Revenue (TC 3426). Pages 24 through 31: BayRidge Associates Limited Partnership, formerly known as A & G Builders, Ltd. v. Department of Revenue (TC 3271) and Durham Park Limited Partnership v. Department of Revenue (TC 3272). Pages 32 through 40: Fisher Broadcasting, Inc. v. Department of Revenue (TC 3290). Pages 41 through 43: Fred Gagon, Jr. v. Department of Revenue (TC 3433). Pages 44 through 48: Phillippe and Bonnie Girardet, dba Girardet Wine Cellars v. Department of Revenue and Douglas County Assessor, Intervenor (TC 3510). Pages 49 through 53: Calvin and Sally Krahmer v. Department of Revenue (TC 3390). Pages 54 through 57: Stephen Beal v. Oregon Department of Revenue and City of Gresham, Intervenor (TC 3509). Pages 58 through 64: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue and Glacier Park Co., Intervenor (TC 3485). Pages 65 through 71: William T. and Susan A. Atkins v. Department of Revenue (TC 3469). Pages 72 through 79: Douglas County Assessor v. Department of Revenue and Willamette Industries, Inc., Intervenor (TC 3424). Pages 80 through 83: MRI Diagnostic Services Co. v. Department of Revenue and Multnomah County, Oregon, Intervenor (TC 3565). Pages 84 through 96: US Bancorp and Subsidiaries v. Department of Revenue (TC 3422). Pages 97 through 103: Carmichael Columbia Oil, Inc., an Oregon corporation, and Don Bretthauer Oil Company, an Oregon corporation v. Department of Revenue (TC 3538). Pages 104 through 111: Lorraine M. Ester v. City of Monmouth (TC 3528). Pages 112 through 114: Colgate - Palmolive Company v. Department of Revenue (TC 3568). Pages 115 through 116: Gordon Leitch, Jr. v. Department of Revenue (TC 3582). Pages 117 through 119: Edgewater Inn, Inc., an Oregon corporation v. Department of Revenue (TC 3552). Pages 120 through 123: City of Eugene and Eugene Urban Renewal Agency v. Department of Revenue (TC 3536). Pages 124 through 131: Keeter Manufacturing, Inc. v. Department of Revenue (TC 3445). Pages 132 through 135: Columbia Sun, Inc., John Betz, and Universal Frozen Foods Company v. Department of Revenue (TC 3537). Pages 136 through 139: In re determination of the applicability of Article XI, Section 11b of the Oregon Constitution to the Downtown Business Property Management License Fee adopted by the City of Portland City of Portland, an Oregon Municipal corporation v. Jim Atwood (TC 3593). Pages 140 through 142: Legacy Health System v. Department of Revenue (TC 3581). Pages 143 through 146: Julia D. Ragsdale v. Department of Revenue (TC 3535). Pages 147 through 152: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor Robert Ellis v. Department of Revenue (Uptown Heights Associates) and Seattle-First National Bank, a national banking association, Intervenor (TC 3571). Pages 153 through 156: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue (Baker Commodities, Inc.) (TC 3546). Pages 157 through 165: Roger Tilbury et al v. Multnomah County; the City of Portland; the Portland Development Commission; Wasco County; the City of The Dalles; Columbia Gateway Urban Renewal Agency; Marion County; the City of Salem; Salem Urban Development Division; Clackamas County; Clackamas County Urban Renewal Agency; Washington County; the City of Tualatin; Tualatin Development Commission (TC 3368). Pages 166 through 169: Lane County v. Department of Revenue (TC 3601). Pages 170 through 174: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue and Elf Atochem North America, Inc., Intervenor (TC 3557). Pages 175 through 178: Barlow-Gresham Union High School District No. U2-20 JT. and Gresham Grade School District No. 4 v. City of Gresham, an Oregon city (TC 3622). Pages 179 through 183: Robert Sells and Clarana Sells v. Department of Revenue (TC 3600). Pages 184 through 189: Peter C. Donaghue v. Department of Revenue (TC 3620). Pages 190 through 193: Michael J. Rau v. Department of Revenue (TC 3541). Pages 194 through 200: Jerry Lake, Thelma J. Lake et al v. Lane County (TC 3309). Pages 201 through 205: Jesse W. and Paula D. Ballard v. Department of Revenue (TC 3621). Pages 206 through 210: Carole Smith and Eric Kittleson v. Department of Revenue and Marion County, a political subdivision of the State of Oregon, Intervenor (TC 3611). Pages 211 through 214: Roman Catholic Archdiocese of the Archbishop of Portland in Oregon (aka Archdiocese of Portland) v. Department of Revenue (TC 3561). Pages 215 through 219: George Van Natta v. Department of Revenue (TC 3612). Pages 220 through 222: The International School v. Department of Revenue and Multnomah County, a hole rule subdivision of the State of Oregon, Intervenor (TC 3717). Pages 223 through 231: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue and Cornerstone - Columbia Development Company, Olympia & York Properties (Portland) Company, and Pioneer Place Limited Partnership / Portland Development Commission, Intervenors (TC 3626). Pages 232 through 235: John P. Prahar, Dan Neal and Charles Lave v. Department of Revenue (TC 3629). Pages 236 through 239: Assistance Guild of Bend v. Department of Revenue (TC 3697). Pages 240 through 246: Arvilla Scoggin v. Department of Revenue (TC 3679). Pages 247 through 251: Hewlett - Packard Company v. Department of Revenue (TC 3643). Pages 252 through 259: Cascade Steel Rolling Mills, Inc., an Oregon corporation v. Department of Revenue and Linda Stephenson, Tamhill County Assessor, Intervenor (TC 3615). Pages 260 through 265: Everett B. and Donna Davis v. Department of Revenue, State of Oregon (TC 3639). Pages 266 through 269: Charles S. Gauger, P.C. v. Department of Revenue and Multnomah County, Intervenor (TC 3578). Pages 270 through 275: Pratt & Larsen Tile v. Department of Revenue (TC 3676). Pages 276 through 280: Resolution Trust Corporation, as Conservator for Far West Federal Savings Bank v. Department of Revenue (TC 3662). Pages 281 through 287: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis, and City of Gresham, a municipal corporation, Intervenor, v. Department of Revenue and Roman Catholic Archbishop of the Archdiocese of Portland in Oregon, Intervenor (TC 3650). Pages 288 through 291: Edward B. and Florence W. Glick v. Department of Revenue (TC 3649). Pages 292 through 295: Hood River County, Director of Records and Assessment v. Department of Revenue (TC 3644). Pages 296 through 302: Gary L. Jensen and Janelee H. Jensen v. Department of Revenue (TC 3716). Pages 303 through 306: Tommie A. Gossett and Lynn E. Gossett v. Department of Revenue (TC 3665). Pages 307 through 309: James S. Overhuls and Sally A. Overhuls v. Department of Revenue (TC 3712). Pages 310 through 314: Byron Sideras and Nancy Sideras v. Department of Revenue and Multnomah County, Intervenor (TC 3630). Pages 315 through 319: Simpson Timber Company v. Department of Revenue (TC 3651). Pages 320 through 323: Patrick G. Patterson v. Department of Revenue (TC 3699). Pages 324 through 329: Robert J. Sayles v. Department of Revenue (TC 3631). Pages 330 through 335: H-P Ventures, Inc., dba Adventures Video v. Department of Revenue (TC 3705). Pages 336 through 338: William B. Haburn and Esther E. Haburn v. Department of Revenue (TC 3730). Pages 339 through 342: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue (N/NE Community Mental Health) (TC 3788). Pages 343 through 351: Jim Gangle, Lane County Assessor v. Department of Revenue and Evergreen Union Retirement Association, Inc., Intervenor (TC 3384). Pages 352 through 356: Merilee Dunahoo v. Department of Revenue (TC 3778). Pages 357 through 371: Delta Air Lines Inc. v. Department of Revenue (TC 3278, 3477 and 3684). Northwest Airlines, Inc. v. Department of Revenue (TC 2892, 3141, 3282, 3480 and 3687). United Airlines, Inc. v. Department of Revenue (TC 3137, 3276, 3482 and 3688). Trans World Airlines, Inc. v. Department of Revenue (TC 3019, 3136, 3481). Horizon Air Industries, Inc. v. Department of Revenue (TC 3138, 3274, 3479 and 3686). Continental Airlines, Inc., v. Department of Revenue (TC 3135 and 3476). American Airlines, Inc. v. Department of Revenue (TC 3140, 3281, 3475 and 3683). United Parcel Service Company v. Department of Revenue (TC 3013, 3483 and 3689). Federal Express Corporation v. Department of Revenue (TC 3478 and 3685). Alaska Airlines, Inc. v. Department of Revenue (TC 2902, 3001, 3139, 3275, 3474 and 3690). Pages 372 through 383: Delta Air Lines, Inc. v. Department of Revenue (TC 3278). Pages 384 through 387: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. Department of Revenue (Open Adoption & Family Services, Inc.) (TC 3786). Pages 388 through 392: Maud G. Krom v. Department of Revenue (TC 3808). Pages 393 through 397: K. Nolen Tanner v. Department of Revenue (TC 3774). Pages 398 through 406: Atlantic Richfield Company, for itself and on behalf of certain combined subsidiaries v. Department of Revenue (TC 3736). Pages 407 through 414: Karl E. Neupert, David A. Neupert, John F. Neupert, Peter M. Neupert and Ann Neupert Durfee v. Department of Revenue and Clatsop County, Intervenor (TC 3784). Pages 415 through 421: Healthguard Services, Inc. v. Department of Revenue (TC 3779). Pages 422 through 425: Multnomah County v. Department of Revenue and Park Vista Corporation, Intervenor (TC 3781). Pages 426 through 431: Perkins and Wiley an Oregon Partnership v. Department of Revenue (TC 3714). Pages 432 through 435: Fred W. Kaup and Cecil Zerba v. Department of Revenue (TC 3754). Pages 436 through 442: William W. and Lois A. Shatzer v. Department of Revenue (TC 3807). Pages 443 through 447: Stanley L. Decker v. Department of Revenue (TC 3810). Pages 448 through 453: Douglas County Assessor v. Department of Revenue and DBSI-TRI IV dba Forest Village Apartments, a partnership, Intervenor (TC 3803). Pages 454 through 461: Albart C. Harding v. Department of Revenue (TC 3744). Pages 462 through 471: Tom D. Hintz v. Department of Revenue (TC 3815). Pages 472 through 477: Gary R. and Kaelyn Bishop v. Department of Revenue (TC 3832). Pages 478 through 483: Harold Pollin v. Department of Revenue (TC 3812). Pages 484 through 487: Oral E. and Ann E. Crisp. v. Department of Revenue (TC 3834). Pages 488 through 504: Paul and Robin Miller v. Department of Revenue (TC 3763). Kathleen and Frank Johnston v. Department of Revenue (TC 3764). Robert H. and Jane Lovern v. Department of Revenue (TC 3768). Pages 505 through 515: Neil H. Robblee v. Department of Revenue and George Maitland and Peter Morkill (TC 3700). George B. Maitland v. Department of Revenue and Neil H. Robblee and Cary Garman (TC 3701). Cary L. Garman v. Department of Revenue (TC 3702). Includes table of cases and subject index.