FELLMAN v. DEPARTMENT OF REVENUE

TC 1450; SC 27575.

640 P.2d 1388 (1982)

292 Or. 569

Mary C. FELLMAN and Richard Fellman, Deceased, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 24, 1982.


Attorney(s) appearing for the Case

Barbara Rose, Beaverton, argued the cause and filed the brief for appellant.

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

Before DENECKE, C.J., and TONGUE, LENT, LINDE, PETERSON, TANZER and CAMPBELL, JJ.


DENECKE, Chief Justice.

The plaintiff taxpayers' attorney1 filed a complaint in the Oregon Tax Court appealing from an order of the defendant Department after the 60 days prescribed as the time limit for filing by ORS 305.560 had expired. The Tax Court granted the Department's motion to dismiss on the ground that the appeal was barred by the time limitation in ORS 305.560.2...

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