Fisher Broadcasting, 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.

• explaining that a legislative choice under a statute is not subject to being overruled by department regulation
• applying “the rule of statutory construction that the inclusion of one is the exclusion of the other (inclusio unius est exclusio alterius)”
• including a provision in one statute, while omitting it from another, suggests that the omission was intentional
• reviewing the “context in which the UDITPA regime was enacted,” including statutes and regulations existing before enactment
• applying rule of statutory construction that, by including some things but excluding other things from a statute, legislature intended to exclude the other things from the statute
• finding UDITPA’s apportionment method that fairly represents in-state “busi- ness activity” “materially different” from goal of fairly and accurately reflecting taxpayer’s in-state “net income” under ORS 314.280

Source: CourtListener parenthetical corpus (CC0).