Oregon Tax Court, Regular Division Decisions

Browse Opinions From the Oregon Tax Court, Regular Division

2025 (2)
2024 (12)
2023 (14)
2022 (10)
2021 (11)
2020 (13)
2019 (16)
2018 (15)
2017 (11)
2016 (14)
2015 (19)
2014 (24)
2013 (32)
2012 (25)
2011 (22)
2010 (23)
2009 (14)
2008 (17)
2007 (15)
2006 (30)
2005 (23)
2004 (32)
2003 (23)
2002 (21)
2001 (26)
2000 (37)
1999 (26)
1998 (36)
1997 (7)

Recent Decisions From the Oregon Tax Court, Regular Division

Adams v. Dept. of Rev.
Date: May 21, 2025
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Microsoft Corporation v. Dept. of Rev.
Date: April 29, 2025
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Mughal v. Dept. of Rev.
Date: September 27, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Microsoft Corp. v. Dept. of Rev.
Date: August 29, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Mednansky v. Dept. of Rev.
Date: August 27, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Mednansky v. Dept. of Rev.
Date: July 23, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

ABC Inc. v. Dept. of Rev.
Date: May 14, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Linstrom v. Dept. of Rev.
Date: May 10, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Linstrom v. Dept. of Rev.
Date: March 11, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Avakian v. Dept. of Rev.
Date: February 14, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Shevtsov v. Dept. of Rev. (TC 5441)
Date: February 5, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Gua v. Dept. of Rev.
Date: January 31, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Apple Inc. v. Dept. of Rev.
Date: January 24, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Dunne v. Dept. of Rev.
Date: January 5, 2024
Docket Numbers: TC 2022, TC 5404, TC 5422, TC 5421, TC 5440, TC 5423, TC 5406, TC 5372, TC 5446, TC 5442, TC 5442, TC 5441, TC 5441, TC 5437, TC 2024, TC 5416, TC 5453, TC 5457, TC 5459, TC 5431, TC 5465, TC 5413, TC 5458, TC 2025, TC 5478

Linstrom v. Dept. of Rev.
Date: December 5, 2023
Docket Numbers: TC 2023, TC 5449, TC 5443, TC 5411, TC 5409, TC 5453, TC 5456, TC 5328, TC 5404, TC 5454, TC 5439, TC 5459

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