1. Home
  2. Browse Decisions
  3. Or.
  4. 372 Or.
  5. 372 Or. 509 (2024)
 

SANTA FE NATURAL TOBACCO COMPANY v. DEPARTMENT OF REVENUE

No. SC S069820.

372 Or. 509 (2024)

SANTA FE NATURAL TOBACCO COMPANY, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

June 20, 2024.

Attorney(s) appearing for the Case

Mitchell A. Newmark , Blank Rome LLP, New York, argued the cause and filed the briefs for appellant. Also on the briefs were Eugene J. Gibilaro , Blank Rome LLP, New York, and Carol Vogt Lavine , Carol Vogt Lavine, LLC, Milwaukie.

Darren Weirnick , Assistant Attorney General, Salem, argued the cause and filed the briefs for respondent. Also on the briefs were Ellen F. Rosenblum , Attorney General; Benjamin Gutman , Solicitor General; and Dustin Buehler , Assistant Attorney General.

MASIH, J.

The judgment of the Tax Court is affirmed.

This appeal concerns whether Santa Fe Natural Tobacco Company ("Santa Fe") is liable for Oregon income tax for tax years 2010-13. Santa Fe is a New Mexico corporation selling branded tobacco products to wholesalers, who in turn sell to Oregon retailers. The primary issue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases