Donald M. Drake Company 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.

• “[T]he * ** party--the taxpayer or the Department of Revenue--who seeks to invoke the applicability of ORS [314.667] has the burden of proof.”
• “[T]he * ** party--the taxpayer or the Department of Revenue--who seeks to invoke the applicability of ORS [314.667] has the burden of proof.”
• “[T]he * ** party--the taxpayer or the Department of Revenue--who seeks to invoke the applicability of ORS [314.667] has the burden of proof.”

Source: CourtListener parenthetical corpus (CC0).