Crocker Equipment Leasing, Inc. v. Department of Revenue

How courts have described this case

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

• holding, under a prior version of Revised M that was based on ORS 314.670 , that when a taxpayer seeks an alternative apportionment, the taxpayer has the burden of proving by a preponderance of the evidence that the usual apportionment formula is not fair
• holding, under a prior version of Revised M that was based on ORS 314.670 , that when a taxpayer seeks an alternative apportionment, the taxpayer has the burden of proving by a preponderance of the evidence that the usual apportionment formula is not fair
• construing ORS 314.280 as requiring adoption of a taxpayer’s proposed alternative apportionment where the taxpayer proves “both that the department’s formula is inadequate and that [the taxpayer’s] alternative formula is reasonable”
• so doing under ORS 314.280

Source: CourtListener parenthetical corpus (CC0).