Realty Group, Inc. 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.

• stating that an \agency is bound to follow\ rules promulgated by it
• stating that an \agency is bound to follow\ rules promulgated by it
• Oregon personal income tax law is to follow federal provisions relating to calculation of taxable income, but not provision relating to facilitation of tax collection
• Oregon payroll tax for mass transit purposes need not define “wages” to which it applies to have the same meaning as in federal income tax law
• “The legislature did not intend to bind the Department [of Revenue] to every federal tax case and Treasury regulation, but only to those which construe statutes that Oregon had either formally adopted or substantially copied. That is not the case here.”

Source: CourtListener parenthetical corpus (CC0).