Powerex Corp. 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.

• discussing Oregon's version of the Uniform Division of Income for Tax Purposes Act, ORS 314.605 to 314.675
• considering records of drafting of UDITPA in addition to looking to any relevant legislative history of Oregon legislature’s later enactment of UDITPA
• use of passive voice in ORS 314.665(2)(a) indicates that application of statute does not depend on identity of actor
• use of pas- sive voice in ORS 314.665(2)(a) indicates that application of statute does not depend on identity of actor
• “[Oregon] UDITPA states that, if any of its provisions conflict with the provisions of the Multistate Tax Compact, which Oregon has adopted, then the provisions of [Oregon] UDITPA control. ORS 314.606.”
• when the legislature has not defined a word or a phrase and the word or phrase is a legal term of art, “we look to its established legal meaning as revealed by, for starters at least, legal dictionaries” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).