Citation Codes Equivalent Citations citation codes Docket Number No. 04-1455. See more information ... Smart Summary Please sign up to generate summary. U.S. BANCORP, N. A., ET AL. v. OREGON DEPARTMENT OF REVENUE. Certiorari Denied Sup. Ct. Ore. Certiorari denied. Reported below: 337 Ore. 625, 103 P. 3d 85.