PACIFICARE HEALTH SYSTEMS, INC. v. DEPT. OF REV.

TC 4762.

19 OTR 460 (2008)

PACIFICARE HEALTH SYSTEMS, INC., Pacificare Life Insurance Co., and Pacificare Life and Health Insurance Co., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

July 1, 2008.


Attorney(s) appearing for the Case

Gregg D. Barton, Perkins Coie, LLP, Portland, filed the motion and argued the cause for Plaintiffs (taxpayer).

Marilyn J. Harbur, Assistant Attorney General, Department of Justice, Salem, filed the cross-motion and argued the cause for Defendant Department of Revenue (the department).


Decision for Defendants rendered July 1, 2008.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on Plaintiffs' Motion for Summary Judgment and Plaintiffs' Motion to Strike, and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department). Plaintiffs are PacifiCare Health Systems, Inc. (PHS), the common parent corporation in a group of affiliated corporations that includes plaintiffs...

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