Rochester Theatre Trust Estate v. Commissioner

How courts have described this case

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

• holding that, under ORS 305.419 (1), \payment of the tax due was a prerequisite to the Tax Court's ability to hear the case\
• holding that failure to comply with ORS 305.419 is a jurisdictional defect
• “The legislature clearly stated [in ORS 305.419] that the payment of the tax due was a prerequisite to the Tax Court’s ability to hear the case.”

Source: CourtListener parenthetical corpus (CC0).