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CHINA MANUFACTURERS ALLIANCE LLC v. DEPT. OF REV.

TC 5240.

22 OTR 50 (2015)

CHINA MANUFACTURERS ALLIANCE LLC, and Cheng Shin Rubber USA, Inc., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court, Regular Division.

April 1, 2015.

Attorney(s) appearing for the Case

James C. Strong, Assistant Attorney General, Department of Justice, Salem, filed the motion for Defendant Department of Revenue (the department).

Stephanie E.L. McCleery, K & L Gates LLP, Portland, filed a response for Plaintiffs (taxpayers).

Decision for Defendant rendered April 1, 2015.

This matter is before the court on the motion of Defendant (the department) to dismiss the complaint of Plaintiffs (taxpayers). Neither party has requested a hearing on the motion pursuant to Tax Court Rule (TCR) 14 F(1).

The complaint in this Corporation...

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