Hanson v. Oregon Dept. 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 that ORS 14.250 does not apply to the Tax Court
• applying both federal and Oregon law to determine preclusive effect of prior federal judgment
• addressing taxpayer’s constitutional arguments for disqualification after determining that ORS 14.250 is inapplicable to a judge of the Tax Court
• applying both federal and Oregon law to determine preclusive effect of prior federal judgment
• the fact the prior adjudication was in the federal court does not preclude collateral estoppel from applying in the state court action

Source: CourtListener parenthetical corpus (CC0).