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DEPT. OF REV. v. CARPET WAREHOUSE

1608, 1610, 1611; SC S30968.

697 P.2d 554 (1985)

299 Or. 1

DEPARTMENT OF REVENUE, Petitioner, v. CARPET WAREHOUSE, INC., Defendant. Department of Revenue, Petitioner, v. ALAN BOWKER CONSTRUCTION, Inc., an Oregon Corporation, Defendant. Department of Revenue, Respondent, v. WALLACE ALAN BOWKER, Appellant.

Supreme Court of Oregon, In Banc.

Decided March 26, 1985.

Attorney(s) appearing for the Case

W. Alan Bowker, appellant, pro se.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent.

PER CURIAM.

The Department of Revenue moves this court to dismiss defendant's appeal from a contempt order of the Tax Court on the ground that this court does not have jurisdiction over the issues raised by the defendant.

The defendant's first assignment of error is that the Tax Court erred in failing to inform him of his right to counsel at the contempt hearing held July 26, 1982. The defendant previously appealed from the trial court's contempt order,

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