14 Oregon opinions name it 2 courts 1997–2025 2 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 |
|---|---|---|
United Telephone Co. v. Department of Revenuegreen2 sentences2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the 2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the | 2 | 2 |
Pacific Power & Light Co. v. Department of Revenuegreen2 sentences2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the 2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the | 2 | 2 |
In the Matter of Marriage of Tofte and Toftegreen2 sentences2014The record also supports the trial court’s finding that the value of Action’s business — including the intangible assets transferred to R & T — exceeded the amount of Key Bank’s security interest. “[V]aluation is a fact-based analysis necessarily taken on a case-by-case basis.” Tofte and Tofte, 134 Or App 449 , 457 n 5, 895 P2d 1387 (1995). 2014The record also supports the trial court’s finding that the value of Action’s business — including the intangible assets transferred to R & T — exceeded the amount of Key Bank’s security interest. “[V]aluation is a fact-based analysis necessarily taken on a case-by-case basis.” Tofte and Tofte, 134 Or App 449 , 457 n 5, 895 P2d 1387 (1995). | 1 | 5 |
In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.green1 sentence2020Third, substantial nexus is a fact-based inquiry that is not ripe for summary judgment given materials facts in dispute. /// /// 24 See, e.g., Geoffrey, Inc. v. South Carolina Tax Comm’n, 313 SC 15, 437 S E 2d 13 (1993) (substantial nexus existed where Geoffrey licensed the use of intangible property to Toys R Us for use it its retail stores in South Carolina and received a royalty of one percent of Toys R Us and its affiliates’ net sales); see also Lanco, Inc. v. Director, Div. of Tax., 379 NJ Super 562, 879 A 2d 1234 (App Div 2005) (out-of-state corporation had substantial nexus with New Jer | 1 | 1 |
Columbia Management Co. v. Wyssgreen1 sentence2012See Columbia Management Co., 94 Or App at 207 (where we determined the fair market value of shares held by a 14 percent minority shareholder who elected to sell his shares to the corporation as a dissenting shareholder based on appraisals, without the existence of an offer to purchase from someone outside the corporation). “[Vjaluation is a fact-based analysis necessarily taken on a case-by-case basis.” Tofte and Tofte, 134 Or App 449 , 457 n 5, 895 P2d 1387 (1995). | 1 | 1 |
Colonial Leasing Co. v. McIlroygreen2 sentences2006See Colonial Leasing Co. v. McIlroy, 94 Or App 273, 277 , 765 P2d 219 (1988). 2006See Colonial Leasing Co. v. McIlroy, 94 Or App 273, 277 , 765 P2d 219 (1988). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Bolduc v. Thompson
green
2 sentences2025Id. at 174 n 7 (citing Bolduc, 238 Or App at 6301 ). 2020It is the dominant estate owner’s burden to demon- strate a “substantial” or “unreasonable” interference with their right to use the easement, which “turns on whether the conduct of the servient estate owners deprived the dominant estate owners of a degree of use to which they were entitled by the easement.”7 Craft v. Weakland, 174 Or App 185, 189 , 23 P3d 413 (2001) (internal quotation marks omitted). 7 Although that generally is a fact-based inquiry, Bolduc, 238 Or App at 630 , as noted above, in this case, it reduces to a purely legal issue—whether, Cite as 306 Or App 167 (2020) 175 As rele | 3 | 2020–2025 |
Brooks Resources Corp. v. Department of Revenue
green
2 sentences2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the 2011See, e.g., United Telephone Co. v. Dept. of Rev., 307 Or 428, 431 , 770 P2d 43 (1989) (“[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”); Pacific Power & Light Co. v. Dept. of Revenue, 286 Or 529, 533 , 596 P2d 912 (1979) (“[WJhether in any given assessment one [valuation] approach should be used exclusive of the others or is preferable to another or to a combination of approaches is a question of fact to be determined by the | 2 | 2011–2011 |
Craft v. Weakland
green
2 sentences2020It is the dominant estate owner’s burden to demon- strate a “substantial” or “unreasonable” interference with their right to use the easement, which “turns on whether the conduct of the servient estate owners deprived the dominant estate owners of a degree of use to which they were entitled by the easement.”7 Craft v. Weakland, 174 Or App 185, 189 , 23 P3d 413 (2001) (internal quotation marks omitted). 7 Although that generally is a fact-based inquiry, Bolduc, 238 Or App at 630 , as noted above, in this case, it reduces to a purely legal issue—whether, Cite as 306 Or App 167 (2020) 175 As rele 2020It is the dominant estate owner’s burden to demon- strate a “substantial” or “unreasonable” interference with their right to use the easement, which “turns on whether the conduct of the servient estate owners deprived the dominant estate owners of a degree of use to which they were entitled by the easement.”7 Craft v. Weakland, 174 Or App 185, 189 , 23 P3d 413 (2001) (internal quotation marks omitted). 7 Although that generally is a fact-based inquiry, Bolduc, 238 Or App at 630 , as noted above, in this case, it reduces to a purely legal issue—whether, Cite as 306 Or App 167 (2020) 175 As rele | 1 | 2020–2020 |
Clark v. Kuhn
green
2 sentences2020In support of that position, they rely primarily on Craft and Clark v. Kuhn, 171 Or App 29 , 15 P3d 37 (2000). 2020In support of that position, they rely primarily on Craft and Clark v. Kuhn, 171 Or App 29 , 15 P3d 37 (2000). | 1 | 2020–2020 |
Sander v. Nicholson
green
1 sentence2020It is the dominant estate owner’s burden to demon- strate a “substantial” or “unreasonable” interference with their right to use the easement, which “turns on whether the conduct of the servient estate owners deprived the dominant estate owners of a degree of use to which they were entitled by the easement.”7 Craft v. Weakland, 174 Or App 185, 189 , 23 P3d 413 (2001) (internal quotation marks omitted). 7 Although that generally is a fact-based inquiry, Bolduc, 238 Or App at 630 , as noted above, in this case, it reduces to a purely legal issue—whether, Cite as 306 Or App 167 (2020) 175 As rele | 1 | 2020–2020 |
State v. Howard
green
2 sentences2018The scope of an invitation to be on or to use property is inherently a fact-based inquiry that is affected by property-law principles, see State v. Howard/Dawson , 342 Or. 635 , 642, 157 P.3d 1189 (2007) (recognizing that property law bears on Article I, section 9, privacy interests), and societal norms, see State v. Mast , 250 Or. 2018The scope of an invitation to be on or to use property is inherently a fact-based inquiry that is affected by property-law principles, see State v. Howard/Dawson , 342 Or. 635 , 642, 157 P.3d 1189 (2007) (recognizing that property law bears on Article I, section 9, privacy interests), and societal norms, see State v. Mast , 250 Or. | 1 | 2018–2018 |
State v. Mast
neutral
1 sentence2018The scope of an invitation to be on or to use property is inherently a fact-based inquiry that is affected by property-law principles, see State v. Howard/Dawson , 342 Or. 635 , 642, 157 P.3d 1189 (2007) (recognizing that property law bears on Article I, section 9, privacy interests), and societal norms, see State v. Mast , 250 Or. | 1 | 2018–2018 |
In re the Marriage of Salgado
green
2 sentences2014Although a trial court’s valuation of a business asset most commonly includes consideration of expert testimony, see Salgado and Salgado, 258 Or App 557 , 310 P3d 731 (2013), that is not always the case. 2014Although a trial court’s valuation of a business asset most commonly includes consideration of expert testimony, see Salgado and Salgado, 258 Or App 557 , 310 P3d 731 (2013), that is not always the case. | 1 | 2014–2014 |
City of Bend v. Juniper Utility Co.
green
1 sentence2011City of Bend, 242 Or App at 20 . | 1 | 2011–2011 |
Matter of Marriage of Reiling
green
1 sentence2002For example, in Reiling, the court applied a 25 percent discount to a minority interest in a closely held corporation because expert testimony in the case established that the “minority interests in closely held corporations are generally at the so-to-speak mercy of the other stockholders.” 66 Or App at 291 . | 1 | 2002–2002 |
In re the Marriage of Batt
green
2 sentences2002In support of his argument that there must be a sale contemplated or possible in order to justify the application of a discount, husband cites several cases in which we held that a marketability discount was inappropriate. 2 However, we have emphasized that “ Valuation is a fact-based analysis necessarily taken on a case-by-case basis.’ ” Batt and Batt, 149 Or App 517, 524 , 945 P2d 517 , rev den, 326 Or 233 (1997) (quoting Tofte and Tofte, 134 Or App 449 , 457 n 5, 895 P2d 1387 (1995)). 2002In support of his argument that there must be a sale contemplated or possible in order to justify the application of a discount, husband cites several cases in which we held that a marketability discount was inappropriate. 2 However, we have emphasized that “ Valuation is a fact-based analysis necessarily taken on a case-by-case basis.’ ” Batt and Batt, 149 Or App 517, 524 , 945 P2d 517 , rev den, 326 Or 233 (1997) (quoting Tofte and Tofte, 134 Or App 449 , 457 n 5, 895 P2d 1387 (1995)). | 1 | 2002–2002 |
Matter of Marriage of Barlow
green
2 sentences1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. 1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. | 1 | 1997–1997 |
In re the Marriage of Webber
green
2 sentences1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. 1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. | 1 | 1997–1997 |
In re the Marriage of Webber
green
2 sentences1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. 1997As we said in Tofte: “We are mindful of the fact that both Barlow [and Barlow, 111 Or App 179 , 826 P2d 18 , rev den 313 Or 299 (1992)] and Webber and Webber, [ 99 Or App 703 , 784 P2d 111 (1989), on recons] 102 Or App 93 , 792 P2d 484 , rev den 310 Or 282 (1990), have been construed by practitioners as establishing a requirement that there be evidence of a prospective sale to justify application of a marketability and/or minority discount to the value of a closely held corporation’s shares. | 1 | 1997–1997 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.