Cluster 1279243
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· 31 citation events
across 3 courts.
Showing the 3 strongest citers on record
(one row per citing case, strongest signal kept).
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Health Net, Inc. v. Dep't of Revenue (2018)
See Atlantic Richfield Co. v. Dept. of Rev. , 300 Or. 637 , 639-40, 717 P.2d 613 , adh'd to on recons. , 301 Or. 242 , 722 P.2d 727 (1986) (illustrating application of the three-factor formula).
illustrating application of the three-factor formula
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Powerex Corp. v. Department of Revenue (2015)
See id. at 646 (explaining that the two rationales that supported the department’s interpretation of its rule “seem[ed] suspect” while the four rationales that supported a different interpretation had “validity”).
explaining that the two rationales that supported the department’s interpretation of its rule “seem[ed] suspect” while the four rationales that supported a different interpretation had “validity”
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Tektronix, Inc. v. Dept. of Rev. (2012)
See Atlantic Richfield Co. v. Dept. of Rev., 300 Or 637 , 717 P2d 613 (1986) and MTC Proposed Reg. IV.11.(a). 494 Tektronix, Inc. v. Dept. of Rev. here—in particular the addition of subparagraphs (a) and (b) to ORS 314.665(6), those statutory provisions meant that a company buying and selling large quantities of finan- cial instruments in connection with the cash management functions of the company would have extremely large gross receipts from the sales of intangibles.