U.S. Bancorp 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.

• department’s intent to have rule apply retroactively is clear after examining text and context of rule and OAR 150-305.100-(B)
• application of 1995 tax regulation on taxpayer for actions taken in 1988-92 constituted retroactive application of the regulation, since taxpayer was entitled to presume that its tax for those years would be based upon apportionment formula in 1987 regulation
• setting out OAR 150-314.280-(E) (1987)
• setting out OAR 150-314.280-(E) (1987)
• allowing retroactive application of rules

Source: CourtListener parenthetical corpus (CC0).