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DEPARTMENT OF REVENUE v. GREAVES

TC 1378; SC 26873.

614 P.2d 100 (1980)

289 Or. 511

DEPARTMENT OF REVENUE, State of Oregon, Respondent, v. Donald W. GREAVES and Norma P. Greaves, Appellants.

Supreme Court of Oregon, In Banc.

Decided July 23, 1980.

Attorney(s) appearing for the Case

Donald W. Greaves, argued the cause pro se.

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen.

PER CURIAM.

The Department of Revenue petitioned the Oregon Tax Court for a writ of mandamus, pursuant to ORS 314.365,1 commanding appellants to file individual income tax returns for the years 1977 and 1978. Defendants resisted issuance of the writ on various constitutional grounds.2 The tax court rejected these contentions. Finding from the evidence that there were reasonable grounds to believe that defendants...

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