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ST. EX REL. DEPT. OF REV. v. CAPITAL SHELTERS

No. OTC 1697-S; SC 28783.

668 P.2d 1214 (1983)

295 Or. 561

STATE OF OREGON, ex rel. Department of Revenue, Respondent, v. CAPITAL SHELTERS, Inc., Appellant.

Supreme Court of Oregon.

September 7, 1983.

Attorney(s) appearing for the Case

Brian J. MacRitchie of Gray, Fancher, Holmes & Hurley, Bend, argued the cause and filed briefs for appellant.

Elizabeth S. Stockdale, Asst. Atty. Gen., argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before LENT, C.J., and PETERSON, CAMPBELL, ROBERTS, CARSON and JONES, JJ.

LENT, Justice.

This case presents an issue which has arisen frequently in recent years.1 The question is the scope of the Department of Revenue's subpoena power under ORS 305.190(1). Appellant, Capital Shelters, Inc., contends that the Department's subpoena power is limited by the term "necessary," which appears in the statute twice, to instances of what amount to compelling need for information.

We hold that there is no such limitation...

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