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THOMPSON v. DEPARTMENT OF REVENUE

No. 1164; SC 25741.

597 P.2d 1250 (1979)

287 Or. 297

Frank J. THOMPSON, Appellant/Cross-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent/Cross-Appellant.

Supreme Court of Oregon, Department 2.

Decided August 7, 1979.

Attorney(s) appearing for the Case

Frank J. Thompson, argued the cause and submitted the briefs pro se.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. On the brief were James A. Redden, Atty. Gen., and Glen Sorensen, Asst. Atty. Gen., Salem.

Before DENECKE, C.J., and TONGUE, BRYSON, and LINDE, JJ.

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...

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