From our private database of 37,200+ case briefs...
Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of Revenue
Oregon Supreme Court
723 P.2d 320, 301 Or. 423 (1986)
The Dove Lewis Memorial Emergency Veterinarian Clinic (the clinic) (plaintiff) was a clinic in Portland, Oregon, that provided emergency care to small animals. The clinic had nonprofit status from the Internal Revenue Service and was exempt from federal income tax. The clinic was founded by a group of veterinarians in 1974. Though it continued to receive donations, the clinic relied on fees it charged its customers according to a fee schedule. The clinic offered free services to those who could not afford to pay for their pet’s care but did not advertise the free services or have a separate charitable trust set aside for needy customers. The clinic operated at night and employed 15 employees, including five veterinarians. All five of its veterinarians were members of the Portland Veterinary Medical Association (the association). Because the clinic only offered emergency care, if an animal came in with nonemergency problems, the clinic would refer the owner to local veterinarians, including members of the association. The clinic purchased property in 1981 with funds from its operating revenue, donations, and a loan from a bank. The clinic applied for a charitable property-tax exemption as a nonprofit hospital. Multnomah County denied the clinic’s application for a property-tax exemption. The Oregon Department of Revenue (the department) affirmed the county’s denial of the clinic’s application. The clinic filed a lawsuit in state court, and the Oregon Tax Court affirmed the department. The clinic appealed.
Rule of Law
Holding and Reasoning (Gillette, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 630,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 630,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 37,200 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.