305.447
Recovery by taxpayer of certain costs and expenses upon appeal of net income
taxes to Supreme Court.
If, in an appeal under ORS 305.445 involving taxes imposed upon or measured by
net income and administered by the Department of Revenue and in which an
individual taxpayer is a party, the court grants the refund claimed by the
taxpayer or denies the additional assessment of taxes claimed by the department
to be due from the taxpayer, the court may allow the taxpayer:
(1) Reasonable
attorney fees for the appeal under ORS 305.445 and for any prior proceeding in
the matter before the tax court; and
(2) Reasonable
expenses as determined by the court in addition to costs and disbursements.
Expenses include accountant fees and fees for other experts incurred by the
taxpayer in preparing for and conducting the appeal under this section and any
prior proceeding in the matter before the tax court. [1971 c.265 §3; 1977 c.870
§31a; 1995 c.650 §26; 1997 c.99 §§37,38; 2023 c.313 §5]
Notes of Decisions
Preble v. Dep't of Revenue, 19 P.3d 335 (Or. 2001).
· cites it 6× “ORS 305.447(1) grants this court discretion to award attorney fees to taxpayers.”
Swarens v. Deparment of Revenue, 890 P.2d 1374 (Or. 1995).
· cites it 5× “He claims entitlement thereto under ORS 305.447, which provides in part: “If, in an appeal under ORS 305.”
Dep't of Revenue v. Rakocy, 15 Or. Tax 389 (Or. T.C. 2001).
· cites it 5× “For example, if the department assesses $10,000 additional income taxes, the court may deny only $500 and enter judgment against the taxpayer for the remaining $9,500.”
Port of Coos Bay v. Dep't of Revenue, 691 P.2d 100 (Or. 1984).
· cites it 2× “5 In the conclusion of its respondent’s brief, the Port requests this court to hold that the Port is an “individual taxpayer” within the meaning of ORS 305.447, which provides: “If, in an appeal under ORS 305.”
Stocker v. Keith, 38 P.3d 283 (Or. Ct. App. 2002).
“See ORS 305.447(1). The court began by noting that an award of attorney fees under that statute was subject to ORS 20.”
Pendell v. Dep't of Revenue, 847 P.2d 846 (Or. 1993).
“This court, although affirming the refund ordered by the tax court, also declines to award costs, disbursements, and attorney fees under ORS 305.447 on this appeal. Taxpayers have obtained no further relief from this court by this appeal.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
“In awarding plaintiffs their attorney’s fees in addition to their costs and disbursements, the court commented in footnote 34: “ORS 305.447(1) provides for attorney fees when plaintiff prevails in certain income tax cases.”
Martin v. Dep't of Revenue, 9 Or. Tax 100 (Or. T.C. 1981).
“34 ORS 305.447(1) provides for attorney fees when plaintiff prevails in certain income tax cases.”
— Or. Rev. Stat. § 305.447(1) — 5 cases
Preble v. Dep't of Revenue, 19 P.3d 335 (Or. 2001).
“ORS 305.447(1) grants this court discretion to award attorney fees to taxpayers.”
Stocker v. Keith, 38 P.3d 283 (Or. Ct. App. 2002).
“See ORS 305.447(1). The court began by noting that an award of attorney fees under that statute was subject to ORS 20.”
Swarens v. Deparment of Revenue, 890 P.2d 1374 (Or. 1995).
“He claims entitlement thereto under ORS 305.447, which provides in part: “If, in an appeal under ORS 305.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
“In awarding plaintiffs their attorney’s fees in addition to their costs and disbursements, the court commented in footnote 34: “ORS 305.447(1) provides for attorney fees when plaintiff prevails in certain income tax cases.”
Martin v. Dep't of Revenue, 9 Or. Tax 100 (Or. T.C. 1981).
“34 ORS 305.447(1) provides for attorney fees when plaintiff prevails in certain income tax cases.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.