Thomas Creek Lumber & Log Co. 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.

• holding that deficiencies are subject to the two-tiered interest system set forth in ORS 305.220 and 305.222
• explaining that, notwithstanding the general presumption that the legislature did not intend redundancy, \nothing prohibits the legislature from saying the same thing twice\
• “[N]othing prohibits the legislature from saying the same thing twice * * *.”
• adopting interpretation of a tax statute that made “some words * * * redundant,” not- ing that “nothing prohibits the legislature from saying the same thing twice”
• ‘[NJothing prohibits the legislature from saying the same thing twice * * *.’
• ‘[N]othing prohibits the legislature from saying the same thing twice * * *.’

Source: CourtListener parenthetical corpus (CC0).