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DOWNER v. DEPARTMENT OF REVENUE

(TC-RD 4952; SC S059593).

292 P.3d 524 (2012)

352 Or. 823

William H. DOWNER, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon.

Decided December 6, 2012.

Attorney(s) appearing for the Case

William L. Ghiorso , Salem, argued the cause and filed the brief for plaintiff-appellant.

Joseph Laronge , Assistant Attorney General, Salem, argued the cause and filed the brief for defendant-respondent. With him on the brief was Ellen F. Rosenblum , Attorney General.

Before BALMER, Chief Justice, and KISTLER, WALTERS, LINDER, and LANDAU, Justices.

BALMER, C.J.

Taxpayer appeals from a judgment of the Tax Court, Regular Division, which rejected various arguments asserted by taxpayer and found taxpayer liable for the taxes assessed by the Department of Revenue (department). We affirm.

Taxpayer owned and operated The Tobacco Leaf, a retail store in Mill City. Taxpayer purchased tobacco products for resale from, among other sellers, Lil Brown Smoke Shack (LBSS), a business located on the reservation of the...

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