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RICHARDS v. DEPT. OF REV.

TC 4758.

19 OTR 84 (2006)

William F. RICHARDS, and Patsy L. Richards, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

June 1, 2006.

Attorney(s) appearing for the Case

Patsy L. Richards, Plaintiff argued the cause pro se.

Sally L. Kimsey , Senior Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant.

Decision rendered in part for Plaintiff and in part for Defendant June 1, 2006.

Plaintiffs did not file amended complaint and case was closed June 29, 2006.

I. INTRODUCTION

This case comes before the court on a motion to dismiss filed by Defendant (the department).

II. FACTS

Plaintiffs (taxpayers) filed a complaint that does not indicate in the caption who the plaintiffs are and that does not state a claim for relief. The complaint is, however...

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