ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S060141
CA Number:
Case Title:
Con-Way Inc. & Affiliates v. Department of Revenue
Date:
03/08/2013
Time:
01:30 PM
Location:
Supreme Court Courtroom 2
Attorneys:
Darren Weirnick on behalf of Department of Revenue
Robert T. Manicke on behalf of Con-Way, Inc. & Affiliates
Comments:
Statement of Issues:
Con-Way Inc. v. Department of Revenue (S060141) (direct review, pursuant to ORS 305.445, of a general judgment entered by the Oregon Tax Court).

This case comes before the Oregon Supreme Court on direct review of a general judgment entered by the Oregon Tax Court that granted Con-Way's motion for summary judgment and denied the department's cross-motion for summary judgment, finding that the department had erred by disallowing Con-Way's use of a $75, 000 Business Energy Tax Credit under ORS 315.354 to pay its $75, 000 corporate minimum tax liability under ORS 317.090(2).

The issues on direct review are as follows:

(1) ORS 317.090(2) requires corporate taxpayers to "pay annually to the state" a minimum tax based on that taxpayer's sales within the state of Oregon. May a corporate taxpayer use a Business Energy Tax Credit provided for by ORS 315.354 to "pay" the corporate minimum tax imposed by ORS 317.090(2)?

The foregoing summary of a Supreme Court case that is scheduled for oral argument has been prepared for the benefit of the public. Parties and practitioners should rely on neither the factual summary set out above, nor the statement of issues to be decided, as delineating the questions that the Supreme Court ultimately may consider on review. See generally Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:


Last Revised: 02/21/2013