bank deposit analysis (Oregon) · Go Syfert
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bank deposit analysis in Oregon

6 Oregon opinions name it 1 courts 2020–2025 5 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 (2)

CaseFollowedCited
Brenner v. Department of Revenuegreen
ortc · 1983 · cited in 6 Oregon opinions naming this issue, 2020–2025
2 sentences

2025Brenner, 9 OTR at 302 n 2.

2024Danielson v. Dept. of Rev., TC-MD 160282C, WL 5158730 at *3 (Or Tax M Div Nov 7, 2017) (quoting Brenner v. Dept. of Rev., 9 OTR 299, 306 (1983)) (internal citations omitted).

36
Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenuegreen
ca9 · 2000 · cited in 1 Oregon opinions naming this issue, 2024–2024
1 sentence

2024Remaining deposits “are prima facie evidence of income, and the taxpayer bears the burden of showing that the deposits were not taxable income but were derived from a nontaxable source.” Welch v. Comm’r, 204 F3d 1228, 1230 (9th Cir 2000). /// 4 The court’s references to the Oregon Revised Statutes (ORS) are to 2015.

11

Distinguished, questioned or overruled (0)

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

Statutes the citing opinions construe

OR § Or. Rev. Stat. § 305.427 (5) OR § Or. Rev. Stat. § 316.022 (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.

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