Oracle Corp. v Dept. of Revenue

Outcome: DOR motion for partial summary judgment denied

Description: Court held taxpayer not required to report gain on sale of stock as business income in Oregon merely because it had classified the income as business income for California tax purposes. DOR had asserted taxpayer should be estopped from classifying income as nonbusiness income for Oregon tax purposes. Court held classification of income for Oregon tax purposes was solely issue of Oregon law, irrespective of how income was reported in other states. http://www.ojd.state.or.us/tax/taxdocs.nsf/($All)/526ECE468C4BA42A882576C8005E6F11/$File/070762COracleOrderonDef'sMotforPartialSJ.pdf