DEPT. OF REV. v. STOEL RIVES PC

TC 4832.

21 OTR 1 (2012)

DEPARTMENT OF REVENUE, Plaintiff, v. STOEL RIVES PC, et al., Defendants.

Oregon Tax Court, Regular Division.

August 6, 2012.


Attorney(s) appearing for the Case

Keith L. Kutler , Senior Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Plaintiff (the department).

Robert T. Manicke , Stoel Rives LLP, Portland, filed the cross-motion and argued the cause for Defendants (taxpayer).


Decision for Defendants rendered August 6, 2012.

CHARLES E. LUUKINEN, Judge Pro Tempore.

This matter is before the court on Plaintiff's Motion for Summary Judgment and Defendants' Cross-Motion for Summary Judgment. The matters arise from a Complaint filed by Plaintiff Department of Revenue (the department), in the Regular Division of the Oregon Tax Court, appealing the Decision of the Magistrate Division...

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