1. Home
  2. Browse Decisions
  3. OTR
  4. 19 OTR
  5. 19 OTR 349 (2007)
 

PACIFIC STATES MARINE FISHERIES COMM'N v. DEPT. OF REV.

No. 4771.

19 OTR 349 (2007)

PACIFIC STATES MARINE FISHERIES COMMISSION, Plaintiff, v. DEPARTMENT OF REVENUE and Multnomah County Assessor, Defendants.

Oregon Tax Court Regular Division.

September 12, 2007.

Attorney(s) appearing for the Case

James E. Mountain, Jr., Harrang Long Gary Rudnick PC, Portland, filed the motion and argued the cause for Plaintiff (taxpayer).

Joseph A Laronge, Assistant Attorney General, Department of Justice, Salem, filed an Answer for Defendant Department of Revenue (the department) but did not argue the cause.

Jed R. Tomkins, Multnomah County Assistant County Counsel, filed the motion and argued the cause for Defendant Multnomah County Assessor (the county).

Decision for the county rendered September 12, 2007.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment by Plaintiff Pacific States Marine Fisheries (taxpayer) and Defendant Multnomah County (the county). Defendant Department of Revenue (the department) did not join the county's motion. Although taxpayer's complaint contained a claim based on estoppel, that claim has been...

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