Washington Federal Inc. v. Department of Revenue

Annotate this Case

Download PDF

IN THE OREGON TAX COURT MAGISTRATE DIVISION Corporate Excise Tax WASHINGTON FEDERAL INC. AND SUBSIDIARIES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) ) TC-MD 091587D DECISION This matter is before the court on the joint request of the parties that the court s Order, filed December 30, 2010, granting Plaintiffs Partial Motion for Summary Judgment be the court s final decision for the above-entitled matter. Now, therefore, IT IS THE DECISION OF THIS COURT that the extended two-year statute of limitations in ORS 314.410(3)(b)(A) does not apply when another state s change or correction does not affect Oregon tax. Dated this day of February 2011. JILL A. TANNER PRESIDING MAGISTRATE If you want to appeal this Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Decision or this Decision becomes final and cannot be changed. This document was signed by Presiding Magistrate Jill A. Tanner on February 24, 2011. The Court filed and entered this document on February 24, 2011. DECISION TC-MD 091587D 1

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.