Cole v. STATE BY & THROUGH OR. DEPT. OF REV.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• invoking Article I, section 20, requires classes identifiable by characteristics other than those created by the statutes attacked
• procedural requirement that one pay assessed taxes before suing to have them refunded not type of injury contemplated by Article I, section 10
• persons appealing income tax assessments are not a “class of persons” apart from the law at issue
• law not directed at true class passed Article I, sec- tion 20, challenge because the privilege was available upon the same terms equally to all citizens
• law not directed at true class passed Article I, sec- tion 20, challenge because the privilege was available upon the same terms equally to all citizens
• “immunity of the state [is] implicit in article IV, section 24”

Source: CourtListener parenthetical corpus (CC0).