Detrick v. Oregon 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.

• defining a groundless claim as \entirely devoid of factual or legal support\
• the department’s power to impose a deficiency assessment is not dependent on the Internal Revenue Service having done so
• the Department’s power to impose a deficiency assessment is not dependent on the Internal Revenue Service’s having done so

Source: CourtListener parenthetical corpus (CC0).