Salisbury v. Gourgas

How courts have described this case

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

• explaining that ORS 305.288 is not a statute of limitation, but rather describes the tax court’s authority and constrains its ability to order relief
• arguing that the tax year limitation may be waived by the parties’ stipulation
• stating claim dismissible solely because requested value would not change tax burden, although dismissing on other grounds
• “unless the magistrate’s alleged error is [contested], it has the full force of law once a judgment is issued giving it effect”
• “[T]he court’s review is limited to the facts alleged in the com- plaint, accepting those facts as true.”
• “[W]e conclude that a party may appeal from a separate part of the magistrate’s decision without necessarily putting the other parts of the magistrate’s decision at issue before the tax court.”

Source: CourtListener parenthetical corpus (CC0).