DEPT. OF REV. v. CROSLIN

(OTC 4728; SC S054012).

201 P.3d 900 (2009)

345 Or. 620

DEPARTMENT OF REVENUE, Plaintiff-Respondent, v. Oscar A. CROSLIN and Gloria J. Bas-Croslin, Defendants-Appellants.

Supreme Court of Oregon, En Banc.

Decided January 29, 2009.


Attorney(s) appearing for the Case

Kevin Keaney, Portland, argued the cause and filed the brief for defendant-appellants.

Rochelle Nedeau, Assistant Attorney General, Salem, argued the cause and filed the brief for plaintiff-respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.


DURHAM, J.

Taxpayers appeal from a judgment of the Oregon Tax Court.1 The tax court determined that, because taxpayers' position in the magistrate division was frivolous, ORS 305.437, which we quote below, obligated the magistrate to award damages to the Department of Revenue (department) and that the magistrate had erred in declining to do so. The tax court also determined that taxpayers' position...

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