fact-based inquiry (Oregon) · Go Syfert
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fact-based inquiry in Oregon

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.

Followed or applied (6)

CaseFollowedCited
United Telephone Co. v. Department of Revenuegreen
or · 1989 · cited in 2 Oregon opinions naming this issue, 2011–2011
2 sentences

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

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

22
Pacific Power & Light Co. v. Department of Revenuegreen
or · 1979 · cited in 2 Oregon opinions naming this issue, 2011–2011
2 sentences

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

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

22
In the Matter of Marriage of Tofte and Toftegreen
orctapp · 1995 · cited in 5 Oregon opinions naming this issue, 1997–2014
2 sentences

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).

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).

15
In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.green
haw · 1976 · cited in 1 Oregon opinions naming this issue, 2020–2020
1 sentence

2020Third, 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

11
Columbia Management Co. v. Wyssgreen
orctapp · 1988 · cited in 1 Oregon opinions naming this issue, 2012–2012
1 sentence

2012See 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).

11
Colonial Leasing Co. v. McIlroygreen
orctapp · 1988 · cited in 1 Oregon opinions naming this issue, 2006–2006
2 sentences

2006See 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).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway.

Also cited on this issue (14)

CaseCitedYears
Bolduc v. Thompson green
orctapp · 2010
2 sentences

2025Id. 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

32020–2025
Brooks Resources Corp. v. Department of Revenue green
or · 1979
2 sentences

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

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

22011–2011
Craft v. Weakland green
orctapp · 2001
2 sentences

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

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

12020–2020
Clark v. Kuhn green
orctapp · 2000
2 sentences

2020In 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).

12020–2020
Sander v. Nicholson green
orctapp · 2020
1 sentence

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

12020–2020
State v. Howard green
or · 2007
2 sentences

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.

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.

12018–2018
State v. Mast neutral
orctapp · 2012
1 sentence

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.

12018–2018
In re the Marriage of Salgado green
orctapp · 2013
2 sentences

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.

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.

12014–2014
City of Bend v. Juniper Utility Co. green
orctapp · 2011
1 sentence

2011City of Bend, 242 Or App at 20 .

12011–2011
Matter of Marriage of Reiling green
orctapp · 1983
1 sentence

2002For 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 .

12002–2002
In re the Marriage of Batt green
orctapp · 1997
2 sentences

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)).

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)).

12002–2002
Matter of Marriage of Barlow green
orctapp · 1992
2 sentences

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.

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.

11997–1997
In re the Marriage of Webber green
orctapp · 1989
2 sentences

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.

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.

11997–1997
In re the Marriage of Webber green
orctapp · 1990
2 sentences

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.

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.

11997–1997

Statutes the citing opinions construe

OR § Or. Rev. Stat. § 107.105 (4)

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.

Where else courts name it

CT 65 (1994–2026) CA 29 (1991–2026) IL 24 (2002–2026) NY 20 (1994–2026) PA 16 (1997–2026) OR 14 (1997–2025) TX 12 (2010–2022) DC 12 (1991–2021) OH 11 (1999–2018) IA 10 (2018–2022) NM 8 (1994–2024) VA 7 (2002–2026) MA 7 (1997–2023) WA 7 (2007–2019) NC 6 (2012–2020) CO 6 (2010–2026) FL 6 (1996–2015) MN 6 (1990–2025) MI 5 (2017–2022) UT 5 (2015–2023) KS 4 (2007–2023) SC 4 (2008–2017) LA 3 (1995–2006) DE 3 (2020–2025) MD 3 (2008–2010) GA 3 (2016–2025) ME 2 (1995–2020) OK 2 (1990–2018) NE 2 (2019–2019) NJ 2 (1987–2001) AR 2 (2011–2011) MO 2 (2012–2016)

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.

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