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Oregon Supreme Court

Opinions Filed in July 2021

Estate of Evans v. Dept. of Rev.

鈥淚f the resident's interest in the intangible property is sufficiently substantial, such that it is a source of actual or potential wealth to and cannot be dissociated from the resident, then his or her enjoyment of the benefits and protections offered by the state鈥攊ncluding simply the benefit of living in an 'orderly, civilized society' for which the state is responsible, J.C. Penney Co., 311 U.S. at 444鈥攊s a sufficient justification for the state to impose its tax on that property.鈥

Area(s) of Law:
  • Tax Law

Sherman v. Dept. of Human Services

The Oregon Tort Claims Act provides express statutory permission for child abuse suits to proceed without state immunity regardless of the time limitations imposed by ORS 12.115 because ORS 12.117 provides an exception for claims of this nature.

Area(s) of Law:
  • Tort Law

Sherman v. State

OTCA makes a public body liable for its tortious acts or omissions, subject only to the limitations set out in that act. ORS 30.265(1). By its terms, ORS 12.117 applies, in lieu of ORS 12.115, without exception or limitation, to actions 鈥渂ased on conduct that constitutes child abuse,鈥 and we cannot read an exception for public entities or a limitation on the statute鈥檚 application into that statute. See Gaines, 346 Or at 173.

Area(s) of Law:
  • Tort Law

State v. Hightower

To interpret the appellate court鈥檚 decision to remand a case, the trial court should focus not only on the explicit and implicit instructions provided in the appellate court鈥檚 opinion, but also on the entirety of the record as it relates to the identified error.

Area(s) of Law:
  • Appellate Procedure

In re Conry

Information that embarrasses the client falls within the scope of RPC 1.6(a), and is considered "revealed" even if there is a third party who possessed that information. Further, in order for disclosure to be protected under RPC 1.6(b)(4), the attorney must have "reasonably believe[d] [it] necessary."

Area(s) of Law:
  • Professional Responsibility

Deep Photonics Corp. v. LaChapelle

Under the Oregon Rules of Civil Procedure and case law 鈥渢he word 鈥榗laim鈥 can mean the legal basis for a cause of action or the particular relief that a party seeks鈥攐r it can mean both the legal basis and the relief sought, together.鈥 See M. K. F. v. Miramontes, 352 Or 401, 287 P3d 1045 (2012).

Area(s) of Law:
  • Corporations

Level 3 Communications, LLC v. Dept. of Rev.

ORS 308.505(14) defines property so broadly as to include all property of the company that may be discovered.

Area(s) of Law:
  • Tax Law

Simi v. LTI Inc. - Lynden Inc.

Under ORS 656.262(7)(c), 鈥淚f a condition is found compensable after claim closure, the insurer or self-insured employer shall reopen the claim for processing regarding that condition.鈥

Area(s) of Law:
  • Workers Compensation

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