NORTHWEST NATURAL GAS CO. v. DEPT. OF REV.

TC 4751.

19 OTR 481 (2008)

NORTHWEST NATURAL GAS COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

July 10, 2008.


Attorney(s) appearing for the Case

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

Robert T. Manicke, Stoel Rives, LLP, Portland, filed a response and argued the cause for Plaintiff (taxpayer).

Decision for Plaintiff rendered July 10, 2008.


HENRY C. BREITHAUPT, Judge.

This matter is before the court on the Motion for Reconsideration of Defendant Department of Revenue (the department) that is opposed by Plaintiff (taxpayer). The parties have also communicated with the court regarding a factual question considered by the court to be unresolved at the time of the court's prior Order, filed November 19, 2007 (the Order).

I. FACT QUESTION: STATUS OF APPLIANCES

On the factual...

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