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GLASGOW v. DEPT. OF REV.

TC 5183.

21 OTR 316 (2013)

Erma GLASGOW, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

December 18, 2013.

Attorney(s) appearing for the Case

Erma Glasgow, Plaintiff (taxpayer) filed a response and argued the cause pro se.

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

Decision for Defendant rendered December 18, 2013.

HENRY C. BREITHAUPT, Judge.

This matter is before the court on the motion of Defendant Department of Revenue (the department) to dismiss the complaint of Plaintiff (taxpayer). Following the filing of a response to the motion to dismiss, taxpayer requested and was granted an opportunity to submit additional arguments as to why the motion to dismiss should not be granted. The court has considered all arguments...

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