Swarens 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.

• describing the taxpayer’s contention, of which the court stated “we conclude that taxpayer’s reading of the statute is correct”
• applying the provisions of ORS 314.410 to bar the department from collection of taxes
• “The context of a statute includes the statute’s development through successive legislatures.”
• “The context of a statute includes the statute’s development through successive legislatures.”
• “The context of a statute includes the statute’s development through successive legislatures.”
• context includes development of statute through successive legislative sessions

Source: CourtListener parenthetical corpus (CC0).