LANE ELEC. CO-OP v. DEPT. OF REVENUE

OTC 2583; SC S34820.

765 P.2d 1237 (1988)

307 Or. 226

LANE ELECTRIC COOPERATIVE, Inc., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided December 20, 1988.


Attorney(s) appearing for the Case

Charles N. Fadeley, Eugene, argued the cause and filed the brief for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Before PETERSON, C.J., LINDE, CAMPBELL, CARSON, JONES and GILLETTE, JJ. and VAN HOOMISSEN, J. Pro Tem.


VAN HOOMISSEN, Justice.

Lane Electric Cooperative, Inc. (LEC), appeals the Tax Court's judgment upholding the Department of Revenue's (Department) assessments for gross revenue tax deficiencies under ORS 308.8051 on certain money that LEC collected from and subsequently returned to its member-owners. Lane Electric Cooperative v. Dept. of Rev., 10 OTR 501 (1987). [available on WESTLAW,...

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