SIMMONS v. DEPT. OF REV.

No. TC 4793.

19 OTR 413 (2008)

Wayne L. SIMMONS and Myrna L. Simmons, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and POLK COUNTY ASSESSOR, Intervenor.

Oregon Tax Court Regular Division.

April 25, 2008.


Attorney(s) appearing for the Case

Wayne L. Simmons, Plaintiff (taxpayer), argued the cause pro se.

David Doyle, Polk County Legal Counsel, argued the cause for Intervenor (the county).

Defendant Department of Revenue (the department) did not participate.


Decision for Plaintiffs rendered April 25, 2008.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court after trial. Plaintiffs Wayne L. and Myrna L. Simmons (taxpayers), representing themselves, and Intervenor Polk County (the county), represented by David Doyle, attorney at law, submitted trial briefs. Defendant Department of Revenue (the department) did not participate.

II. FACTS

The parties...

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