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SMURFIT NEWSPRINT CORP. v. DEPT. OF REVENUE

(OTC 4298; SC S46114)

997 P.2d 185 (2000)

329 Or. 591

SMURFIT NEWSPRINT CORPORATION, a Delaware Corporation, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, En Banc.

Decided January 27, 2000.

Attorney(s) appearing for the Case

Christopher D. Hatfield, of Hurley, Lynch & Re, P.C., Bend, argued the cause for appellant. With him on the briefs was Kevin J. Keillor.

Jerry Bronner, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

LEESON, J.

In this direct appeal from the Oregon Tax Court, the issue is whether, on cross-motions for summary judgment, the Tax Court erred in denying taxpayer's motion and granting the Department of Revenue's (department) motion. Taxpayer moved for summary judgment on the ground that the department had made a tax assessment based on a deficiency in 1986, a year that was closed to assessment under ORS 314.410. The department moved for summary judgment on the ground...

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