FIELDS v. DEPT. OF REV.

(TC 4805).

19 OTR 547 (2009)

Fred W. FIELDS, and Suzanne Fields, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court, Regular Division.

February 2, 2009.


Attorney(s) appearing for the Case

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

John F. Neupert , Miller Nash LLP, Portland, Oregon, filed a response and argued the cause for Plaintiffs (taxpayers).


Decision for Defendant rendered February 2, 2009.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on the motion of Defendant (the department) to dismiss the complaint of Plaintiffs (taxpayers). The complaint seeks a declaration with respect to the validity of Oregon statutes that have the effect of subjecting to taxation the interest on bonds of sister states while...

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