Preview:

IN THE OREGON TAX COURT REGULAR DIVISION Property Tax DIRECTV, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) )

TC 4939 (Control); 5004; 5059; 5141 ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT'S CROSSMOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION This matter is before the court on cross-motions for summary judgment. The factual record is comprised of a Stipulation of Facts and other submissions by the parties. II. FACTS The basic facts are that Plaintiff (taxpayer) is in the business of providing video and audio programming to customers. This is accomplished in three phases: (a) content licensing; (b) package assembly; and (c) signal distribution. (Stip Facts at 2,

Download Directv4939ControlORgrantPtfMotSummJ.pdf

Oregon Law