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Regular Division

This page lists decisions issued by the Regular Division of the Oregon Tax Court since the last volume of the Oregon Tax Reports became available to the public. View older Tax Court decisions in the State of Oregon Law Library Digital Collection.
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Advance Sheets 2024 # 18

07/17/2023 through 12/05/2023

  • 25 OTR 227 (TC 5411) PacifiCorp v. Dept. of Rev.
  • 25 OTR 308 (TC 5409) Delta Air Lines, Inc. v. Dept. of Rev.
  • 25 OTR 367 (TC 5411) PacifiCorp v. Dept. of Rev.
  • 25 OTR 369 (TC 5453) Gua v. Dept. of Rev.
  • 25 OTR 388 (TC 5328) Farmers Direct, Inc. v. Dept. of Rev.
  • 25 OTR 403 (TC 5404) Dept. of Rev. v. Wakefield
  • 25 OTR 419 (TC 5411) PacifiCorp v. Dept. of Rev.
  • 25 OTR 422 (TC 5454) Okon v. Dept. of Rev.
  • 25 OTR 426 (TC 5439) Kusuma v. Dept. of Rev.
  • 25 OTR 438 (TC 5459) Linstrom v. Dept. of Rev.

Advance Sheets 2023 # 20

08/05/2020 through 06/28/2023

  • 25 OTR 191 (TC 5402) Hillenga v. Dept. of Rev.
  • 25 OTR 200 (TC 5428) Picker v. Dept. of Rev.
  • 25 OTR 204 (TC 5405) Wakefield v. Dept. of Rev.
  • 25 OTR 206 (TC 5443) White Oak River, Inc. v. Dept. of Rev.
  • 25 OTR 210 (TC 5449) Helms Deep, LLC v. Dept. of Rev.
  • 25 OTR 222 (TC 5453) Gua v. Dept. of Rev.
  • 25 OTR 225 (TC 5456) Maillard v. Dept. of Rev.

Advance Sheets 2023 # 17

02/03/2022 through 11/08/2022

  • 25 OTR     1 (TC 5404) Dept. of Rev. v. Wakefield
  • 25 OTR   55 (TC 5422) Jimenez v. Dept. of Rev.
  • 25 OTR   58 (TC 5421) D.E. Shaw Renewable Investments, LLC v. Dept. of Rev.
  • 25 OTR   87 (TC 5440) Dunne v. Dept. of Rev.
  • 25 OTR   91 (TC 5406) Dept. of Rev. v. Alaska Airlines, Inc.
  • 25 OTR 116 (TC 5423) Swanek v. Dept. of Rev.
  • 25 OTR 124 (TC 5372) Santa Fe Natural Tabacco Co. v. Dept. of Rev.
  • 25 OTR 166 (TC 5446) Woodland v. Dept. of Rev.
  • 25 OTR 173 (TC 5441) Shevtsov v. Dept. of Rev. (TC 5441)
  • 25 OTR 176 (TC 5442) Shevtsov v. Dept. of Rev. (TC 5442)
  • 25 OTR 179 (TC 5437) Mack v. Dept. of Rev.

Unpublished Decisions/Decisions Awaiting Publication

2025

  • 05/21/2025 (TC 5478) Adams v. Dept. of Rev.
  • 04/29/2025 (TC 5413) Microsoft Corporation v. Dept. of Rev.
  • 04/29/2025 (TC 5413) Microsoft Corporation v. Dept. of Rev.

Unpublished Decisions/Decisions Awaiting Publication

2024

  • 09/27/2024 (TC 5458) Mughal v. Dept. of Rev.
  • 08/29/2024 (TC 5413) Microsoft Corp. v. Dept. of Rev.
  • 06/10/2024 (TC 5465) Mednansky v. Dept. of Rev.
  • 07/23/2024 (TC 5465) Mednansky v. Dept. of Rev.
  • 08/27/2024 (TC 5465) Mednansky v. Dept. of Rev.
  • 05/14/2024 (TC 5431) ABC Inc. v. Dept. of Rev.
  •  05/10/2024 (TC 5459) Linstrom v. Dept. of Rev.
  • 03/11/2024 (TC 5459) Linstrom v. Dept. of Rev.
  • 02/14/2024 (TC 5457) Avakian v. Dept. of Rev.
  • 02/05/2024 (TC 5441) Shevtsov v. Dept. of Rev. (TC 5441)
  • 02/05/2024 (TC 5442) Shevtsov v. Dept. of Rev. (TC 5442)
  • 01/31/2024 (TC 5453) Gua v. Dept. of Rev.
  • 01/24/2024 (TC 5416) Apple Inc. v. Dept. of Rev.
  • 01/05/2024 (TC 5440) Dunne v. Dept. of Rev.

Unpublished Decisions/Decisions Awaiting Publication

2023

  • 12/08/2023 (TC 5453) Gua v. Dept. of Rev.
  • 10/25/2023 (TC 5454) Okon v. Dept. of Rev.
  • 08/28/2023 (TC 5456) Maillard v. Dept. of Rev.

View older Tax Court decisions in the State of Oregon Law Library Digital Collection.