LEWIS v. DEPARTMENT OF REVENUE

TC 1413; SC 28121.

653 P.2d 1265 (1982)

294 Or. 139

Kenneth L. LEWIS, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided November 30, 1982.


Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., argued the cause for appellant. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

G. Jefferson Campbell, Jr., argued the cause for respondent. With him on the brief was Foss, Whitty & Roess, Coos Bay.


LENT, Chief Justice.

The issue is whether the Oregon Tax Court could properly award attorney fees to a plaintiff who successfully contended that a gender-based tax exemption statute was unconstitutional where that success did not result in his obtaining the benefit of the exemption but, rather, resulted in no one being entitled to the exemption. We hold the award of attorney fees was improper.

A statute granted to the widow of a war veteran a certain exemption...

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