Julian 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 that federal Amtrak Act pre- empted Oregon personal tax on compensation of interstate truck driver
• “In construing and applying a federal tax statute, federal law, rather than state law, governs.” (Citations omitted.)
• “A sale, in the ordinary sense of the word, is a transfer of property for a fixed price in money or its equivalent.” (citation omitted)
• discussing the history of the Amtrak Act and related statutes

Source: CourtListener parenthetical corpus (CC0).