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VOGL v. DEPARTMENT OF REVENUE

OTC 3605, 3606, 3607, 3608, 3609, 3610; SC S43375 (Control); CC 9311-07480; CA A93208; SC S43379.

960 P.2d 373 (1998)

327 Or. 193

John F. VOGL, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Orville B. BUFFINGTON and Orville B. Buffington as Successor in Interest to Stefania M. Buffington, Deceased, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Marvin M. CARLSON and Joyce M. Carlson, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Cara KIDD, Jr., and Nola E. Kidd, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Helen I. STANLEY, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Kenneth R. AVERY and Doris E. Avery, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. James M. DIXON and David W. Fluaitt, Appellants, and Robert E. Renn (deceased), Plaintiff, v. STATE of Oregon, Jim Hill, Treasurer, and Barbara Roberts, Governor, Respondents.

Supreme Court of Oregon.

Resubmitted May 8, 1998.

Decided June 18, 1998.

Attorney(s) appearing for the Case

Michael G. Hanlon, Portland, argued the cause for appellants. With him on the briefs was Eugene O. Duffy, of O'Neil Cannon & Hollman, P.C., Portland.

Michael D. Reynolds, Assistant Solicitor General, Salem, argued the cause for respondents. With him on the brief were Hardy Myers, Attorney General, and Virginia L. Linder, Solicitor General.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, DURHAM, KULONGOSKI and LEESON, JJ.

GILLETTE, Justice.

The primary issue in these consolidated cases is whether Oregon Laws 1995, chapter 569, a statute that increases Public Employees Retirement System (PERS) benefits to compensate for "injuries" to PERS beneficiaries that arise out of the taxation of their PERS benefits, violates the "equal tax treatment" requirement that is inherent in the federal doctrine of intergovernmental tax immunity.1 The plaintiffs in these two...

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