Reports of cases decided in the Oregon Tax Court

Reports of cases decided in the Oregon Tax Court volume 15 contents: Pages 1 through 4: City of Eugene, acting by and through the Eugene Water and Electric Board, Plaintiff, v. Department of Revenue, Defendant (TC 4174). Pages 5 through 12: Multnomah County, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Kathleen A. Tuneberg, and its Tax Assessor, Robert Ellis, Plaintiffs, v. Department of Revenue (Hawaii T & S Enterprises, Inc.), Defendant, and Hawaii T & S Enterprises, Inc., Taxpayer/Intervenor, and John A. and Lois Elorriaga, Intervenors. (TC 4282). Pages 13 through 17: U.S. Bancorp and subsidiaries, Plaintiffs, v. Department of Revenue, Defendant (TC 4141). Pages 18 through 23: George H. Bittner and Dorcas Jeanne Bittner, husband and wife, Plaintiffs v. Department of Revenue, Defendant. (TC 4157). Pages 24 through 35: David P. Irwin, an individual, Plaintiff, v. Department of Revenue, Defendant. (TC 4293). County Development, LLC. an Oregon limited liability company, Plaintiff, v. Department of Revenue, Defendant (TC 4292). Jeffrey J. Baker, an individual, Plaintiff v. Department of Revenue, Defendant (TC 4312). Willamette Industries, Inc., an Oregon corporation, Plaintiff, v. Department of Revenue, Defendant (TC 4313). Douglas D. Lindahl, an individual, Plaintiff, v. Department of Revenue, Defendant (TC 4314). Pages 36 through 45: Shilo Inn Portland/205, LLC, Petitioner, v. Multnomah County, City of Portland and Portland Development Commission, Respondents, and Department of Revenue, Intervenor (TC 4370). Pages 46 through 49: Omar L. McGuire, Plaintiff, v. Department of Revenue (TC 4374). Pages 50 through 52: Parks Westsac L.L.C, Plaintiff, v. Department of Revenue, Defendant (TC 4366). Pages 53 through 56: Andrew C. Leaf, Plaintiff, v. Department of Revenue, Defendant (TC 4332). Pages 57 through 59: Arthur J. Lewis, Plaintiff, v. Department of Revenue, Defendant (TC 4213). Pages 60 through 62: Robert R. Combs, Plaintiff. v. Department of Revenue, Defendant (TC 4398). Pages 63 through 67: Ron Staley Enterprises, Inc., Plaintiff, v. Department of Revenue, Defendant and Linn County, a political subdivision of the State of Oregon, Intervenor (TC 4403). Pages 68 through 75: Department of Revenue, Plaintiff, v. Penn Independent Corporatiom, and its subsidiaries, Defendant (TC 4321). Pages 76 through 85: Jon Everhart and Joann Everhart, Plaintiff, v. Department of Revenue, Defendant, and Wheeler County Assessor, Intervenor (TC 4380). Pages 86 through 88: Edward A. Niemi, Plaintiff, v. Department of Revenue, Defendant (TC 4404). Pages 89 through 91: Theodore A. Simson, Plaintiff, v. Department of Revenue, Defendant (TC 4405). Pages 92 through 95: Margaret A. Jones and Lonnie C. Jones, Plaintiffs, v. Department of Revenue, Defendant (TC 4422). Pages 96 through 100: Peter C. Brown and Judith A. Brown, Plaintiffs, v. Department of Revenue, Defendant (TC 4390). Pages 101 through 116: Penzoil Company and Subsidiaries, Plaintiff, v. Department of Revenue, Defendant (TC 4301). Pages 117 through 123: Department of Revenue, Plaintiff, v. Wheldon E. Glass, Defendant (TC 4385). Pages 124 through 138: Jack G. Kaady, Plaintiff, v. Department of Revenue, Defendant (TC 4443). Pages 139 through 147: David K. Kliewer Trust and Jean D. Kliewer Trust, each with an individual one-half interest as tenants in common, Plaintiffs, v. Department of Revenue, Defendant, and Lincoln County Assessor, Defendant (TC 4432). Pages 148 through 155: Edward J. Reeve and Elizabeth K. Reeve, Plaintiffs, v. Department of Revenue, Defendant (TC 4416). Steven B. Tubbs and Linda M. Tubbs, Plaintiffs, v. Department of Revenue, Defendant (TC 4417). Pages 156 through 161: Hans Carl Sherrer, Plaintiff, v. Department of Revenue, Defendant (TC 4439). Pages 162 through 167: Department of Revenue, Plaintiff, v. IBM Corporation, Defendant (TC 4442). Pages 168 through 173: Department of Revenue, Plaintiff, v. Terrace Tower U.S.A., Inc., Defendant (TC 4395). Pages 174 through 181: James E. Kelso, Plaintiff, v. Department of Revenue, Defendant (TC 4420). Pages 182 through 185: Flavorland Foods, nw doing business as New Season Foods, Inc., Plaintiff, v. Washington County Assessor, a political subdivision of the State of Oregon, Defendant, and Department of Revenue, Defendant (TC 4393). Pages 186 through 196: Linus Oakes, Inc., an Oregon nonprofit corporation, fka Parkway Medical Buildings, Inc., Plaintiff, v. Department of Revenue, Defendant, and Douglas County Assessor, Intervenor - Defendant (TC 4234). Pages 197 through 201: Gary Alan Clark, Plaintiff, v. Department of Revenue, Defendant (TC 4426). Pages 202 through 208: AT&T, for itself and on behalf of certain combines subsidiaries, Plaintiff, v. Department of Revenue, Defendant (TC 4438). Pages 209 through 212: Gary Alan Clark, Plaintiff v. Department of Revenue, Defendant (TC 4426). Pages 213 through 220: Chart Development Corp., Plaintiff, v. Department of Revenue, Defendant (TC 4359). Pages 221 through 224: David D. Lowry and Lori M. Lowry, Plaintiffs, v. Department of Revenue, Defendant (TC 4472). Pages 225 through 230: Terence W. Gunnari, Plaintiff, v. Department of Revenue, Defendant (TC 4409). Pages 231 through 243: Deschutes County Assessor, Plaintiff, and Department of Revenue, Intervenor-Plaintiff, v. Broken Top Club, LLC, Defendant (TC 4391), Pages 244 through 246: Jon Bonebrake, Plaintiff, v. Department of Revenue, Defendant (TC 4471). Pages 247 through 252: Kathleen L. Eby, Plaintiff, v. Department of Revenue, Defendant (TC 4423). Pages 253 through 257: Joseph W. Freeman and Geraldine G. Freeman, Plaintiffs v. Department of Revenue, Defendant (TC 4476). Pages 258 through 279: Department of Revenue, Plaintiff, v. Grant Western Lumber Co., Defendant (TC 4394). Pages 280 through 283: Lincoln County Assessor, Plaintiff, v. J. Courtney Jones and Delores M. Jones, Defendants (TC 4464). Pages 284 through 289: Department of Revenue, Plaintiff v. Oral and Maxillofacial Surgeons, P.C., and Lane County Assessor, Defendants (TC 4433). Pages 290 through 292: Karen Louise Kress and Luois David Kress, Plaintiffs v. Department of Revenue, Defendant (TC 4413). Pages 293 through 298: George W. Kingsley, Plaintiff, v. Department of Revenue, Defendant (TC 4424). Pages 299 through 304: Neal A. Hout, Plaintiff, v. Department of Revenue, Defendant, and Yamhill County, Intervenor-Defendant (TC 4484). Pages 305 through 308: George C.C. Su and Anita Su, Plaintiffs, v. Department of Revenue, Defendant, and Multnomah County, a political subdivision of the State of Oregon, Intervenor-Defendant (TC 4502). Pages 309 through 315: John E. Strom, Jr. (Trustee), Plaintiff, v. Department of Revenue, Defendant, and Multnomah County, a political subdivision of the State of Oregon, Intervenor-Defendant (TC 4493). Pages 316 through 321: Department of Revenue, Plaintiff, v. Douglas E. Hughes, Defendant (TC 4460). Pages 322 through 330: Ronald P. Hozie, Plaintiff, v. Department of Revenue, Defendant, and Clatsop County Assessor, Intervenor-Defendant (TC 4494). Pages 331 through 334: Norpac Foods, Inc., Plaintiff, v. Department of Revenue and Marion County Assessor, Defendants (TC 4490). Pages 335 through 346: TVKO, a subdivision of Home Box Office, a division of Time Warner Entertainment Company, L.P., a Delaware limited partnership, Plaintiff, v. Leron R. Howland, Superintendent of the Oregon Department of the State Police; Adolfo Akil, member of the Oregon State Boxing and Wrestling Commission; Arthur W. Crews, member of the Oregon State Boxing and Wrestling Commission; Frank J. Pedrojetti, member of the Oregon State Boxing and Wrestling Commission; F. Louis Rios, M.D., member of the Oregon State Boxing and Wrestling Commission; and Gregory A. Smith, member of the Oregon State Boxing and Wrestling Commission, Defendants (TC 4445). Pages 347 through 353: Department of Revenue, Plaintiff, v. Joseph W. Jay Rakocy, Defendant (TC 4504). Pages 354 through 365: Lincoln County Assessor, Plaintiff, v. YCP Salishan LP, dba The Westin Salishan, Defendant (TC 4509). Pages 366 through 374: U.S. National Bank of Oregon, Plaintiff, v. Multnomah County Assessor, Defendant, and Department of Revenue, Intervenor-Defendant (TC 4446). Pages 375 through 380: U.S. Bancorp and Subsidiaries, Plaintiff, v. Department of Revenue, Defendant (TC 4531). Pages 381 through 388: Mark Perkins et al, Plaintiffs, v. Department of Revenue, Defendant and Multnomah County, Intervenor-Defendant (TC 4526). Pages 389 through 395: Department of Revenue, Plaintiff, v. Joseph W. Jay Rakocy, Defendant (TC 4504). Pages 396 through 401: Kent E. Couch and Susan M. Couch, Plaintiffs, v. Department of Revenue, Defendant (TC 4511). Pages 402 through 410: TVKO, a subdivision of Home Box Office, a division of Time Warner Entertainment Company, L.P., a Delaware limited partnership, Plaintiff, v. Leron R. Howland, Superintendent of the Oregon Department of State Police; Adolfo Akil, member of the Oregon State Boxing and Wrestling Commission; Arthur W. Crews, member of the Oregon State Boxing and Wrestling Commission; Frank J. Pedrojetti, member of the Oregon State Boxing and Wrestling Commission; F. Louis Rios, M.D., member of the Oregon State Boxing and Wrestling Commission; and Gregory A. Smith, member of the Oregon State Boxing and Wrestling Commission, Defendants (TC 4445). Includes table of cases, Rules of the Oregon Tax Court and subject index.