DEPT. OF REV. v. RAINSWEET, INC.

TC 5205.

21 OTR 488 (2014)

DEPARTMENT OF REVENUE, Plaintiff, v. RAINSWEET, INC., and RS Growers Inc., Defendants.

Tax Court of Oregon, Regular Division.

September 16, 2014.


Attorney(s) appearing for the Case

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Plaintiff Department of Revenue (the department).

David A. Hilgemann , Garrett Hemann Robertson PC, Salem, filed the cross-motion and argued the cause for Defendants (taxpayer).

Decision for Plaintiff rendered September 16, 2014.


I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment. As the appeals relate to a decision by Plaintiff (the department) that it did not have jurisdiction over the matters under ORS 306.115, the record is that made in the supervisory hearing...

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