Morris 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.

• vacating Tax Court’s decision that reached merits of taxpayer’s claim, because taxpayer failed to exhaust administrative remedies
• utilizing same reasoning and result under a statute that provided that no person shall appeal to the Tax Court unless that person first exhausted the person’s administrative remedy
• holding appeal time-barred by ORS 305.280(2
• “Federal tax law does not control the tax law of Oregon.”

Source: CourtListener parenthetical corpus (CC0).