BNSF RAILWAY CO. v. OREGON DEPARTMENT OF REVENUE

No. 19-35184.

965 F.3d 681 (2020)

BNSF RAILWAY COMPANY, a Delaware corporation, Plaintiff-Appellee, v. OREGON DEPARTMENT OF REVENUE; Satish Upadhyay, in his official capacity as Acting Director of the Oregon Department of Revenue, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed July 8, 2020.


Attorney(s) appearing for the Case

Paul L. Smith (argued), Deputy Solicitor General; Benjamin Gutman , Solicitor General; Ellen F. Rosenblum , Attorney General; Office of the Attorney General, Salem, Oregon; for Defendants-Appellants.

Benjamin J. Horwich (argued) and Teresa A. Reed Dippo , Munger Tolles & Olson LLP, San Francisco, California, for Plaintiff-Appellee.

Concurrence by Judge Chhabria.


OPINION

Oregon law generally taxes real and tangible personal property situated within its borders. But certain commercial and industrial entities, including railroads and other interstate concerns, must also pay taxes on their intangible personal property. For the first time in 2017, Oregon's Department of Revenue...

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