Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court
Source:
Section 305.447 — Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html
(accessed May 26, 2025).
Notes of Decisions
Criteria for awarding attorney fees is that department interpretation of statute contradicts clear meaning disclosed by text, context or legislative history. Swarens v. Dept. of Revenue, 320 Or 669, 890 P2d 1374 (1995); Preble v. Dept. of Revenue, 331 Or 599, 19 P3d 335 (2001)
Law Review Citations
48 WLR 147 (2011)