Oregon Society of Enrolled Agents v. State ex rel. State Board of Tax Practitioners

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that § 5108 requires a review of all evidence submitted by or on behalf of a claimant since the last final denial on any basis to determine whether a claim must be reopened
• holding that new and material evidence to reopen must be presented “since the time that the claim was finally disallowed on any basis, not only since the time that the claim was last disallowed on the merits” (emphasis added)
• holding evidence is material if it is relevant to and probative of an issue that was a specified basis for the last final disallowance
• determining that had evidence previously found not to warrant reopening been considered as “newly presented” evidence for purposes of current claims to reopen, there would have been new and material evidence to reopen
• finding that the newly presented evidence need not be probative of all the elements required to award the claim, but only need to be probative in regard to each element that was a specified basis for the last disallowance
• indicating the evidence to be considered in making this new and material determination is that added to the record since the last final denial on any basis

Source: CourtListener parenthetical corpus (CC0).