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WHITE I v. DEPT. OF REV.

TC 4756.

19 OTR 47 (2006)

William D. WHITE, Plaintiff, v. DEPARTMENT OF REVENUE, and MORROW COUNTY ASSESSOR, Defendants.

Tax Court of Oregon, Regular Division.

May 11, 2006.

Attorney(s) appearing for the Case

A response was not filed by Plaintiff (taxpayer).

Douglas M. Adair , Assistant Attorney General, Department of Justice, Salem, filed the motion for Defendant.

Defendant Morrow County did not participate.

Decision for Plaintiff rendered May 11, 2006. Issues in the Complaint were decided July 25, 2006. See White II v. Dept. of Rev., 19 OTR 119 (2006).

I. INTRODUCTION

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

II. FACTS

Plaintiff (taxpayer) filed a complaint in the Magistrate Division of this court. The magistrate dismissed taxpayer...

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