Thompson v. Department of Revenue

Full title: THOMPSON, Appellant/Cross-respondent v. DEPARTMENT OF REVENUE…

Court: Oregon Supreme Court

Date published: Aug 7, 1979

597 P.2d 1250 (Or. 1979)

597 P.2d 1250

Opinion

No. 1164, SC 25741

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,^_ and Linde, Justices.

_ Bryson, J., retired April 1, 1979.

PER CURIAM.

Affirmed.

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, ORS 321.705 and 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.