Crystal Communications, Inc. v. Dept. of Revenue

The primary question in this case was whether the Oregon Department of Revenue properly classified income resulting from the sale of Crystal Communication's assets as "business income." Crystal operated as a multistate business providing wireless cellular telecommunications services and, in the relevant tax years, sold its assets related to those services. It reported the gain from the asset sale as "nonbusiness income" and allocated that gain to Florida, its state of commercial domicile. On audit, the department reclassified the gain as apportionable "business income." Crystal challenged the reclassification, and the Tax Court granted summary judgment in favor of the department and entered judgment accordingly. Crystal appealed to this court. Finding no error in the classification, the Supreme Court affirmed. View "Crystal Communications, Inc. v. Dept. of Revenue" on Justia Law