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Oregon Tax Court

Foster Garvey PC

Hobby Loss Rules Revisited

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With the Corporate Transparency Act hopefully in our rearview mirrors, I decided to take a brief break from my ongoing series on Subchapter S and report on a different topic. In the last few weeks, the Magistrate Division of...more

Foster Garvey PC

Whether Public Law 86-272 is Alive and Well May Be Debatable – Santa Fe Natural Tobacco Co. v. Department of Revenue, State of...

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On August 23, 2022, the Regular Division of the Oregon Tax Court issued its opinion in Santa Fe Natural Tobacco Co. v. Department of Revenue, State of Oregon. The court determined that the taxpayer in that case is subject to...more

Pillsbury - SeeSalt Blog

Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation

In Tesoro Logistics Northwest Pipeline LLC v. Department of Revenue, the Oregon Tax Court, Regular Division, held that although a unit of property acquired by one centrally assessed company from another qualified as “new...more

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