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LEITCH v. DEPARTMENT OF REVENUE

OTC 3582; SC S41733.

893 P.2d 1050 (1995)

321 Or. 95

Gordon LEITCH, Jr., M.D., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 11, 1995.

Attorney(s) appearing for the Case

Gordon B. Leitch, Jr., M.D., appellant, argued the cause and filed the briefs pro se.

Rochelle Nedeau, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With her on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

PER CURIAM.

Taxpayer appeals from a judgment of the Oregon Tax Court that dismissed taxpayer's appeal of certain property taxes imposed for the 1992 tax year and imposed an award of attorney fees as a sanction for the filing of a "frivolous and groundless" appeal. On de novo review, ORS 305.445, we have considered each of taxpayer's legal contentions. We hold that none is well taken. An extended opinion to that effect would not benefit bench or bar.

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