HEALTH NET, INC. v. DEPT. OF REVENUE

Attorney(s) appearing for the Case

Amy L. Silverstein , San Francisco, California, argued the cause for appellants. James E. Mountain, Jr. , Harrang Long Gary Rudnick P.C., Portland, filed the brief. Also on the brief were Edwin P. Antolin and Amy L. Silverstein , Silverstein & Pomerantz LLP, and C. Robert Steringer , Harrang Long Gary Rudnick P.C.

Benjamin Gutman , Solicitor General, Salem, argued the cause for respondent. Darren Weirnick , Assistant Attorney General, filed the brief. Also on the brief was Ellen F. Rosenblum , Attorney General.

Timothy R. Volpert , Portland, and Richard L. Masters , Louisville, Kentucky, filed the brief for amici curiae Interstate Commission for Juveniles and The Association of Compact Administrators of the Interstate Compact on the Placement of Children.

Per A. Ramfjord , Stoel Rives LLP, Portland, filed the brief for amicus curiae Council on State Taxation. Also on the brief was Nikki E. Dobay , Council on State Taxation, Portland.

Thomas M. Christ , Cosgrave Vergeer Kester LLP, Portland, filed the brief for amicus curiae Multistate Tax Commission. Also on the brief were Helen Hecht , General Counsel, and Sheldon H. Laskin , Counsel, Multistate Tax Commission, Washington, D.C.

Katherine Thomas , Assistant County Attorney, Office of Multnomah County Attorney, Portland, filed the brief for amici curiae the States of Texas, Alaska, Arkansas, California, Hawaii, Idaho, Michigan, Minnesota, Missouri, Montana, North Dakota, Utah, and Washington, and the District of Columbia. Also on the brief were Jenny M. Madkour , County Attorney, and Jed Tomkins , Assistant County Attorney, Office of Multnomah County Attorney, Portland; and Ken Paxton , Attorney General of Texas, Jeffrey C. Mateer , First Assistant Attorney General, Scott A. Keller , Solicitor General, and Rance Craft , Assistant Solicitor General, Office of the Attorney General, Austin, Texas.

Before Balmer, Chief Justice, and Kistler, Walters, Nakamoto, Flynn, and Duncan, Justices, and Armstrong, Judge of the Court of Appeals, Justice pro tempore.