Oregon Tax Court September 23, 2008, TC 4819. (Knudson v. Dept. of Rev.)

I. INTRODUCTION This is one of several cases, specially designated by the court to the Regular Division, that involve challenges to the actions of the Department of Revenue (the department) in connection with contested donations of certain "kicker" refunds to the State School Fund. The matter is before the court on stipulated facts and cross-motions for summary judgment. II.