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NAT. METALLURGICAL CORP. v. DEPT. OF REVENUE

577 P.2d 941 (1978)

NATIONAL METALLURGICAL CORP., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 1.

Argued and Submitted March 8, 1978.

Attorney(s) appearing for the Case

Scott M. Galenbeck, Springfield, argued the cause for appellant. With him on the brief was Lively & Wiswall, Springfield.

James A. Manary, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were James A. Redden, Atty. Gen. and Theodore W. de Looze, Chief Tax Counsel, Salem.

Before DENECKE, C.J., HOLMAN and HOWELL, JJ., and JOSEPH, J. Pro Tem.

JOSEPH, Justice Pro Tem.

This is an appeal from a tax court decision upholding the determination of the Director of the Department of Revenue that taxpayer's failure to file for an exemption in a timely manner was not by reason of good and sufficient cause under ORS 307.475.1 Taxpayer contends that the court erred in applying the abuse of discretion standard for review and in applying ORS 307.475 so as to uphold denial of the later application...

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