DELA ROSA v. DEPT. OF REV.

OTC 2749, 2933; SC S36064, SC S37622.

832 P.2d 1228 (1992)

313 Or. 284

Francisco A. dela ROSA, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Reassigned May 12, 1992.

Decided June 5, 1992.


Attorney(s) appearing for the Case

Francisco A. dela Rosa, appellant pro se, filed the briefs.

Rochelle Nedeau, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before PETERSON, C.J., CARSON, GILLETTE, VAN HOOMISSEN, FADELEY, and UNIS, JJ., and GRABER, J. Pro Tempore.


GRABER, Justice.

This opinion concerns two decisions of the Tax Court. In one case, the Tax Court held that taxpayer was subject to Oregon state personal income tax for tax year 1982, because he was a resident of Oregon, but held that taxpayer's challenges to assessments for tax years 1980, 1981, and 1983 were not properly before the Tax Court. dela Rosa v. Dept. of Rev., 11 OTR 201 (1989). We affirm those holdings. In the second case, the Tax Court held that...

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