COMCAST CORP. v. DEPARTMENT OF REVENUE

(TC 4909; SC S059764).

337 P.3d 768 (2014)

356 Or. 282

COMCAST CORPORATION, Plaintiff-Respondent Cross-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Appellant Cross-Respondent.

Supreme Court of Oregon, En Banc.

Decided October 2, 2014.


Attorney(s) appearing for the Case

Marilyn J. Harbur , Senior Assistant Attorney General, Salem, argued the cause for appellant/cross-respondent. With her on the brief was John R. Kroger , Attorney General.

Eric S. Tresh , Sutherland Asbill & Brennan LLP, Atlanta, Georgia, argued the cause for respondent/cross-appellant. With him on the briefs were Joseph M. DePew , Zachary T. Atkins , David L. Canary and Cynthia M. Fraser , Garvey Schubert Barer , Portland.

Jed Tomkins , Portland, filed a brief on behalf of amicus curiae Association of Oregon Counties.

Sean E. O'Day and Maja K. Haium , Salem, filed a brief on behalf of amicus curiae League of Oregon Cities.

Scott G. Seidman and Mark F. LeRoux , Tonkon Torp LLP, Portland, and Jeremy N. Kudon , Orrick Herrington & Sutcliffe LLP, New York, New York, filed a brief on behalf of amici curiae DIRECT TV and DISH Network.

Mark Trinchero and Alan J. Galloway , Davis Wright Tremaine LLP, Portland, filed a brief on behalf of amicus curiae Associated Oregon Industries.

Ryan R. Nisle and John F. Neupert , Miller Nash LLP, Portland, filed a brief on behalf of amicus curiae Oregon Cable Telecommunications Association.

Julia E. Markley and Gregg Barton , Perkins Coie LLP, Portland, and Chérie R. Kiser , and Angela F. Collins , Cahill Gordon & Reindel LLP, Washington DC, filed a brief on behalf of amicus curiae Cable One, Inc.


LINDER, J.

This is a direct appeal from a decision of the Oregon Tax Court Regular Division (the Tax Court) setting aside an Opinion and Order issued by the Director of the Department of Revenue (the department). ORS 305.445. The chief issue on appeal is whether either Comcast's cable television service or internet access service qualifies as "communication" under ORS 308.515(1)(h) and is, therefore, subject to central assessment by the department pursuant to ORS...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases