This opinion cites 7 cases:
Case v. Department of Revenue , 11 Or. Tax 1 ( 1988 )
Utgard v. State Tax Commission , 1963 Ore. Tax LEXIS 20 ( 1963 )
United States v. Edward J. Ahrens , 530 F.2d 781 ( 1976 )
Laing v. United States , 96 S. Ct. 473 ( 1976 )
Cyclone Drilling, Inc., a Wyoming Corporation v. Michael J. Kelley, as District Director of Internal Revenue Service for the Cheyenne District , 769 F.2d 662 ( 1985 )
United States v. Edward M. Zolla , 724 F.2d 808 ( 1984 )
Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue Service , 653 F.2d 1185 ( 1981 )