Opinion · Orlaw Oregon

THOMPSON v. DEPARTMENT OF REVENUE, 287 Or. 297 (1979)

597 P.2d 1250

Type
Opinion
Court
Orlaw Oregon
Jurisdiction
Orlaw
Date
1979-08-07
Topic
general

THOMPSON v. DEPARTMENT OF REVENUE, 287 Or. 297 (1979) 597 P.2d 1250 THOMPSON, Appellant/Cross-respondent v. DEPARTMENT OF REVENUE,Respondent/Cross-appellant. No. 1164, SC 25741Oregon Supreme Court.Argued and submitted February 6, 1979 Affirmed August 7, 1979 Appeal from Oregon Tax Court. Carlisle B.

Citator

UpLaw has not yet analyzed THOMPSON v. DEPARTMENT OF REVENUE, 287 Or. 297 (1979). The absence of a flag is not a finding that it is good law.

THOMPSON v. DEPARTMENT OF REVENUE,287 Or. 297(1979)
597 P.2d 1250
THOMPSON,Appellant/Cross-respondentv. DEPARTMENT OF REVENUE,
Respondent/Cross-appellant.
No. 1164, SC 25741
Oregon Supreme Court.
Argued and submitted February 6, 1979
Affirmed August 7, 1979
Appeal from Oregon Tax Court.

Carlisle B. Roberts, Judge.
Frank J. Thompson, Clatskanie, argued the cause and submitted the briefs pro se.

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for respondent. On the brief were James A. Redden, Attorney General, and Glen Sorensen, Assistant Attorney General, Salem.
Before Denecke, Chief Justice, and Tongue, Bryson,fn*and Linde, Justices.
PER CURIAM.

Affirmed.Page 298

[EDITORS' NOTE: THIS PAGE IS BLANK.]Page 299
PER CURIAM.
This litigation has been before this court before on a jurisdictional question.Thompson v. Department of Revenue,276 Or. 371,554 P.2d 510(1976). The issue is the amount of adjustment tax owed by the plaintiff taxpayer as provided by the Western Oregon Small Tract Optional Tax Act, ORS321.705and following.

On the taxpayer's appeal from the Department of Revenue, the Oregon Tax Court set aside the Department's order and ordered the assessor to recompute the tax.7 OTR 421(1978). The taxpayer appealed and the Department cross-appealed. We conclude the Oregon Tax Court was correct in its conclusions. We adopt the Tax Court's opinion and affirm.

Affirmed.Page 300

[EDITORS' NOTE: THIS PAGE IS BLANK.]Page 301
  1. Bryson, J., retired April 1, 1979. ↩