DETRICK v. DEPT. OF REV.

No. OTC 2860/SC S37009.

806 P.2d 682 (1991)

311 Or. 152

Robert P. DETRICK, Appellant, and Patty R. Detrick, Plaintiff, v. OREGON DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 26, 1991.

Reconsideration Denied April 16, 1991.


Attorney(s) appearing for the Case

Patricia Campbell, Salem, argued the cause for appellant. Don W. Leach, Salem, filed the briefs for appellant.

Bonni C. Canary, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


PETERSON, Chief Justice.

The taxpayers, husband and wife, filed a complaint in the Tax Court, asserting that the Department of Revenue (the department) erroneously determined their state income taxes owing for tax years 1980 through 1983. The Tax Court ordered that the taxpayers' complaint be dismissed and "awarded damages in the amount of $1,500 pursuant to ORS 305.437, because plaintiffs' appeal is frivolous and groundless." Judgment was entered pursuant to the...

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