THOMAS CREEK LUMBER AND LOG CO. v. DEPT. OF REV.

TC 4761.

19 OTR 259 (2007)

THOMAS CREEK LUMBER AND LOG COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

Decision for Defendant rendered January 31, 2007.


Attorney(s) appearing for the Case

Jeffrey K. Hanson, Yazbeck Cloran & Hanson LLC, Portland, filed the motion and argued the cause for Plaintiff (taxpayer).

Douglas M. Adair, Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant (the department).


HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment.

II. FACTS

The parties have agreed to the following material facts. Plaintiff (taxpayer) filed Forest Harvest Privilege Tax (FHPT) and Western Oregon Privilege Tax (WOPT) returns for tax years 1996, 1997, 1998, 1999, and 2000. Each return was submitted with less than the full payment of tax due. The remaining...

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