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ATKINS v. DEPT. OF REV.

OTC 3469; SC S41438.

894 P.2d 449 (1995)

320 Or. 713

William T. ATKINS, Appellant, and Susan A. Atkins, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Resubmitted December 19, 1994.

Decided April 6, 1995.

Attorney(s) appearing for the Case

William T. Atkins, argued the cause and filed the briefs pro se.

Ted Barbera, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With him on the brief were Theodore R. Kulongoski, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

GILLETTE, Justice.

In this direct appeal from the Oregon Tax Court, taxpayers challenge a judgment that denied their claim for tax refunds of certain state income taxes. Those taxes, paid on their federal retirement income in 1986 and 1987, were assessed in violation of the constitutional doctrine of intergovernmental tax immunity.1 The Tax Court held that, under ORS 305.765,

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