HENRY C. BREITHAUPT, Judge. Decision for Plaintiffs rendered December 7, 2010. I. INTRODUCTION This matter is before the court on the motion for summary judgment of Plaintiffs (taxpayers) and the Response to Motion for Summary Judgment on Affirmative Defense of Defendant Department of Revenue (department). On prior cross-motions, the court concluded that it would review on a de novo basis only the decision of the magistrate to dismiss the case, but would take all relevant evidence as to...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case is before the court on Plaintiffs' Motion for Summary Judgment or Partial Summary Adjudication of Issues and Defendant Department's Cross-Motion for Summary Judgment and Response to Plaintiffs' Motion for Summary Judgment or Partial Summary Adjudication of Issues. This is the second round of such motions in this case. The first round was the subject of the court's opinion in Crystal Communications, Inc. v. Dept. of Rev., 19 OTR 524,...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter was specially designated to this division of the court and is before the court on cross-motions for summary judgment. At issue are questions regarding the application of the Oregon inheritance tax. The material facts are not in dispute. In its brief in response to the cross-motion of Defendant (the department) for summary judgment, Plaintiff (taxpayer) both questioned the propriety of the cross-motion and suggested that there...
