Khalaf v. Department of Revenue
Under Rev. Rul. 75-538, 1975-2 C.B. 34 (1975), 鈥淸a] taxpayer engaged in the trade or business of selling motor vehicles is presumed to hold all such vehicles primarily for sale to customers in the ordinary course of the taxpayer鈥檚 trade or business.鈥 Under Estate of Reynolds v. Commissioner, 55 TC 172 (1970), 鈥淭ransactions within a family group are * * * presume[ed] * * * gift[s].鈥
Area(s) of Law:- Tax Law
State v. Kragt
鈥淸A] trial court must impose a [post-prison supervision] term for each violation of the statutes listed in ORS 144.103(1).鈥
Area(s) of Law:- Parole and Post-Prison Supervision
Batten v. State Farm Mutual Automobile Ins. Co.
Any added term that causes the UM/UIM coverage under a policy to be less favorable to the insured than the model policy is 鈥渦nenforceable.鈥 Erickson v. Farmers Ins. Co., 331 Or 681, 685, 21 P3d 90 (2001).
Area(s) of Law:- Insurance Law
Dept. of Human Services v. J. S.
ORS 109.751(b) allows the dependency court to make child custody determinations that are effective until a home state court issues its own order.
Area(s) of Law:- Juvenile Law