ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S060912
CA Number:
Case Title:
Tektronix, Inc . & Subsidiaries v. Department of Revenue
Date:
09/16/2013
Time:
01:30 PM
Location:
Supreme Court Case 4
Attorneys:
Marilyn J. Harbur on behalf of Department of Revenue
Robert T. Manicke and Brad S. Daniels on behalf of Tektronix, Inc. & Subsidiaries
Comments:
Statement of Issues:
Tektronix, Inc. & Subsidiaries v. Department of Revenue (S060912).

The Department of Revenue appeals from the Tax Court's grant of partial summary judgment in favor of the taxpayer, Tektronix, Inc.

On appeal, the issues as framed by the Department are:

(1) Did the Internal Revenue Service's 2005 Revenue Agent Report make a "change or correction" with respect to Tektronix's 1999 tax year liability under a provision of the Internal Revenue Code, for purposes of ORS 314.410(3)(b), thus allowing the Department to make adjustments in 2006 to Tektronix's second amended return for the 1999 tax year?

(2) Did the Tax Court err in failing to apply ORS 314.665(6)(a) and instead determining under OAR 150-314.665(4)(3)(b) that Tektronix's sale of goodwill must be excluded from the numerator and denominator of Tektronix's 1999 tax year sales factor for purposes of apportioning corporate excise tax, because it could not be readily attributed to a particular income producing activity, and further err in failing to determine the income producing activity for each of the seven items of intangible property that constituted what the Tax Court characterized as goodwill?

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: 08/21/2013