State Ex Rel. Department of Revenue v. Control Data Corp.

How courts have described this case

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

• holding that in a garnishment action brought by the Department of Revenue, Oregon courts have jurisdiction to reach wages of Minnesota employee because of employee’s sufficient “contacts” with Oregon when he incurred the tax liability
• holding, without resort to the Harris fiction, that a post-judgment garnishment could reach wages owed to the judgment debtor “in the hands of Control Data, a third party that unquestionably is present in Oregon”
• Shaffer not violated when state seeks to attach property of out-of-state party in care of in-state third party
• Shaffer not violated when state seeks to attach property of out-of-state party in care of instate third party
• Oregon courts that had previously entered judgment for unpaid Oregon taxes could garnish taxpayer’s wages due from a national corporation even after the taxpayer relocated to, and worked in, another state

Source: CourtListener parenthetical corpus (CC0).