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15 Oregon opinions name it 2 courts 1969–2016 0 in the last five years
The cases below were cited by Oregon courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Johnson v. State Tax Commissiongreen2 sentences2016However, “[t]he policy of efficient and effective tax collection makes the doctrine of rare application.” Id. at 463 . 342 Capital One Auto Finance, Inc. v. Dept. of Rev. 2010(Ptfs' Ex 5-6.) 2 Plaintiffs state that when they contacted the mortgage company on March 25, 2008, they were told that the property taxes were refunded because they "were `exempt' from paying property tax." (Ptfs' Ex 2-1.) 2 "The policy of efficient and effective tax collection makes the doctrine of rare application." Johnson v. Tax Commission , 248 Or 460 , 463 , 435 P2d 302 (1967). 3 There are at least two cases considering oral communications that were decided in the Magistrate Division of the Oregon Tax Court: Weseman v. Hood River County Assessor , TC-MD No 060723D (Mar 2, 2007); Semler | 2 | 15 |
Slocum v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Harris v. Commissiongreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Portland Adventist Hospital v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Pilgrim Turkey Packers, Inc. v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Liquid Air Inc. v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Cascade Manor, Inc. v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Gains v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Pacific Conference of the Evangelical Church, North America v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
Hinson v. Department of Revenuegreen1 sentence2000It could only be applied when there is proof positive that the collector has misinformed the individual taxpayer and the taxpayer has a particularly valid reason for relying on the misinformation and that it would be inequitable to a high degree to compel the taxpayer to conform to the true requirement.” Johnson v. Tax Commission, 248 Or 460, 463-64 , 435 P2d 302 (1967), quoted in Harris v. Comm., 3 OTR 440, 442 (1969); Pilgrim Turkey Packers v. Dept. of Rev., 4 OTR 498, 502 (1971); Cascade Manor, Inc. v. Dept. of Rev., 5 OTR 482, 488 (1974); Hinson v. Dept. of Rev., 7 OTR 397, 405 (1978); Pac | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Johnson v. State Tax Commission
green
1 sentence1974(This may explain the use of the term “quasi estoppel,” used by the judge of the Oregon Tax Court in the decision of Johnson v. Commission, 2 OTR 504 (1967), aff'd at 248 Or 460 (1967).) As stated in Johnson v. Tax Commission, supra, at 468-464: “* * * The policy of efficient and effective tax collection makes the doctrine of rare application. | 1 | 1974–1974 |