1. Home
  2. Browse Decisions
  3. P.2d
  4. 817 P.2d
  5. 817 P.2d 1292 (1991)
 

SW OR. PUB. DEF. SERVICES v. DEPT. OF REV.

OTC 2862; SC S37150.

817 P.2d 1292 (1991)

312 Or. 82

SOUTHWESTERN OREGON PUBLIC DEFENDER SERVICES, Inc., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided September 19, 1991.

Attorney(s) appearing for the Case

John W. Whitty, of Foss, Whitty, Littlefield & McDaniel, Coos Bay, argued the cause and filed the briefs for appellant.

Bonni C. Canary, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before GILLETTE, P.J., and VAN HOOMISSEN, FADELEY, UNIS and GRABER, JJ.

GILLETTE, Presiding Justice.

The issue in this tax case is whether taxpayer's personal property, which is used exclusively in connection with the defense of indigents accused of crimes, is exempt from personal property tax. The answer to that question turns on whether taxpayer is a charitable organization for the purposes of the Oregon tax laws. The answer to the latter question depends in turn on whether taxpayer satisfies the "gift or giving" element established...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases