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CRYSTAL COMMUNICATIONS v. DEPT. OF REVENUE

(TC 4769; SC S059271).

297 P.3d 1256 (2013)

353 Or. 300

CRYSTAL COMMUNICATIONS, INC., an Oregon corporation; C.G. McKeever; Myra McKeever; James E. Bryant; Camella L. Ryan; Terry Pinna; and Erica Pinna, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, En Banc.

Resubmitted January 7, 2013.

Decided March 7, 2013.

Attorney(s) appearing for the Case

Scott G. Seidman , Tonkon Torp LLP, Portland, argued the cause and filed the briefs for appellants. With him on the brief were Mark F. LeRoux and Michael J. Millender .

Darren Weirnick , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With him on the brief was John R. Kroger , Attorney General.

KISTLER, J.

The primary question in this case is whether the Oregon Department of Revenue (the department) properly classified income resulting from the sale of Crystal Communication's assets as "business income." Crystal operated as a multistate business providing wireless cellular telecommunications services and, in the relevant tax years, sold its assets related to those services.1 It reported...

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