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DEPARTMENT OF REVENUE v. QUIGLEY

Nos. 1563; SC 28276, 1564; SC 28277.

655 P.2d 1058 (1982)

294 Or. 304

DEPARTMENT OF REVENUE, State of Oregon, Respondent, v. Betty QUIGLEY, Appellant. Department of Revenue, Respondent, v. Robert and Betty Quigley, Appellants.

Supreme Court of Oregon, In Banc.

Decided December 30, 1982.

Attorney(s) appearing for the Case

Robert and Betty Quigley, appellants, filed briefs pro se.

Dave Frohnmayer, Atty. Gen., and Walter J. Apley, Asst. Atty. Gen., Salem, filed the brief for respondent.

TANZER, Justice.

Defendants appeal the issuance of a peremptory writ of mandamus by the Oregon Tax Court directing them to file personal income tax returns for the tax years 1978 and 1979. Defendants Robert and Betty Quigley are individual taxpayers. Betty Quigley is also a defendant in her capacity as a fiduciary of the R. and B. Quigley Trust. Defendants in their pro se brief make many contentions. We will deal with those which most comprehensibly state points of...

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