Kurzet v. Department of Revenue

Full title: CHESTER S. KURZET and LOUISE JAYNE, Appellants, v. DEPARTMENT OF REVENUE…

Court: Oregon Supreme Court

Date published: Oct 28, 1999

988 P.2d 377 (Or. 1999)

988 P.2d 377

Opinion

(OTC 3866; SC S43936).

Argued and submitted October 14, 1999.

Filed: October 28, 1999.

On appeal from the Oregon Tax Court.

Louise Jayne, Portland, appellant pro se, argued the cause and filed the briefs for appellants.

Jerry Bronner, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

Before Carson, Chief Justice, and Gillette, Van Hoomissen, Durham, Leeson, and Riggs, Justices.^_

_ Kulongoski, J., did not participate in the consideration or decision of this case.

MEMORANDUM OPINION

The judgment of the Oregon Tax Court is affirmed. ORS 305.765;Atkins v. Dept. of Rev., 320 Or. 713, 894 P.2d 449 (1995), cert den 516 U.S. 1042 (1996).