Scott v. Dep't of Revenue

Core Citations

OVERRULES OTHER CASE

• McCain v. State Tax Commission

This document cites

• Oregon Caselaw - State v. Gaines
• Oregon Caselaw - Hood River County v. Dabney
• Oregon Caselaw - State v. Nix
• Oregon Caselaw - Nibler v. Dept. of Transportation
• Oregon Caselaw - Anaconda Co. v. Department of Revenue



See all quotations

• Oregon Caselaw - Frederick v. Douglas Cty. et al.
• Oregon Caselaw - Stull v. Hoke
• Oregon Caselaw - McFarlane v. Cornelius
• Oregon Caselaw - Vill. at Main St. Phase II, LLC v. Dep't of Revenue
• Oregon Caselaw - Leffler Industries, Inc. v. Department of Revenue
• US - Reference Stubs - Legislative intent; general and particular provisions; consideration of legislative history
• US - Reference Stubs - Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge
• US - Reference Stubs - Appeals to Supreme Court; reviewing authority and action on appeal
• US - Reference Stubs - Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund
• US - Reference Stubs - Appeals procedure generally; procedure when taxpayer is not appellant; intervention
• US - Reference Stubs - Oregon Tax Court; definitions; usage
• US - Reference Stubs - Standing to appeal to regular division of tax court; perfection of appeal