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MULLENAUX v. STATE, BY AND THROUGH OR., ETC.

TC 1591; SC 28349.

651 P.2d 724 (1982)

293 Or. 536

Ben M. MULLENAUX and Arlene R. Mullenaux, Appellants, v. THE STATE OF OREGON, BY AND THROUGH the Oregon Department of Revenue, Respondent.

Supreme Court of Oregon, In Banc.

Decided October 5, 1982.

Attorney(s) appearing for the Case

Barbara J. Rose, Portland, argued the cause and filed the briefs for appellants.

Ted E. Barbera, Asst. Atty. Gen., argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

LENT, Chief Justice.

Plaintiff-taxpayers' complaint challenging an assessment was dismissed by the Oregon Tax Court for failure to exhaust administrative remedies. Plaintiffs appeal from this judgment of dismissal.

We try the cause "anew upon the record." ORS 305.445 and 19.125. From the record we find that defendant Department of Revenue (department) reviewed plaintiffs' Oregon personal income tax returns and their fiduciary returns on behalf of the "Ben...

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