University of Oregon Co-Operative Store 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.

• the legislature intends economic transactions to have similar tax consequences under both federal and state law
• when Oregon copies a federal statute, the Oregon courts will usually adopt the interpretation given the federal act by the federal courts
• “[A]n administrative agency may not, by its rules, amend, alter, enlarge or limit the terms of a legislative enactment.”
• “[A]n administra- tive agency may not, by its rules, amend, alter, enlarge or limit the terms of a legislative enactment.”
• “[A]n administrative agency may not, by its rules, amend, alter, enlarge or limit the terms of a legislative enactment.”
• “[A]n administrative agency may not, by its rules, amend, alter, enlarge or limit the terms of a legislative enactment.”

Source: CourtListener parenthetical corpus (CC0).