1. Home
  2. Browse Decisions
  3. P.2d
  4. 823 P.2d
  5. 823 P.2d 971 (1992)
 

RAGSDALE v. DEPT. OF REV.

OTC 2958; SC S37704.

823 P.2d 971 (1992)

312 Or. 529

Julia D. RAGSDALE, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided January 3, 1992.

Attorney(s) appearing for the Case

Russell A. Sandor, of Wetzel De Frang & Sandor, Portland, argued the cause and filed the briefs for appellant. With him on the briefs was Joseph Wetzel.

Robert M. Atkinson, 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.

Gary I. Grenley and Michael C. Zusman, of Grenley, Rotenberg, Laskowski, Evans & Bragg, P.C., Portland, Eugene O. Duffy and Gregory W. Lyons, of O'Neil, Cannon & Hollman, S.C., Milwaukee, Wis., and John B. Gould, Portland, filed a brief on behalf of amici curiae Oregon Federation of Chapters, National Ass'n of Retired Federal Employees; Air Force Sergeants Ass'n, Div. Fourteen (Alaska-Oregon-Washington); Non Commissioned Officers Ass'n of Oregon; and Oregon State Council of Chapters of The Retired Officers Ass'n.

PETERSON, Justice.

The taxpayer, Julia Ragsdale, appeals a judgment of the Oregon Tax Court upholding the defendant Department of Revenue's (the Department) denial of her claim for tax refunds for taxes paid in calendar years 1970 through 1988. The taxpayer claims a refund of state income tax paid on her federal retirement income.

Oregon's tax laws completely exempted state government retirement payments from taxation from 1970 through 1988 but provided only...

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