Barbara Ellison v. Department of Revenue, State of Oregon

When revision of an opinion would not bring into question the opinion's reasoning or result and could foreclose another court, modification is allowed. Chart Development Corp. v. Dept. of Rev., 16 OTR 9, 14-15 (2001).

The Department of Revenue petitioned the Court to reconsider part of its opinion in Ellison v. Dept. of Rev., 362 Or 148, 404 P3d 933 (2017) where the Court described what it believed to be a current practice in the Tax Court. The Court reviewed the parties’ arguments and concluded that it is uncertain whether, if asked to reconsider the practice described in its decision, the Tax Court would reject that practice, or reaffirm it. Because the answer is not necessary to the opinion, and because the Court does not wish to foreclose the Tax Court from considering the question in the first instance, the petition to reconsider is allowed. Chart Development Corp. v. Dept. of Rev., 16 OTR 9, 14-15 (2001). It was concluded that the petition to reconsider does not otherwise bring into question the opinion’s reasoning or result and therefore allowed. The former opinion was modified and adhered to as modified.