KURZET v. DEPARTMENT OF REVENUE, 329 Or. 444 (1999)

988 P.2d 377

CHESTER S. KURZET and LOUISE JAYNE, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

(OTC 3866; SC S43936).Oregon Supreme Court.Argued and submitted October 14, 1999.
Filed: October 28, 1999.

On appeal from the Oregon Tax Court.

Louise Jayne, Portland, appellant pro se, argued the cause and filed the briefs for appellants.

Jerry Bronner, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

Before Carson, Chief Justice, and Gillette, Van Hoomissen, Durham, Leeson, and Riggs, Justices.[*]

[*] Kulongoski, J., did not participate in the consideration or decision of this case.

MEMORANDUM OPINION
The judgment of the Oregon Tax Court is affirmed. ORS 305.765;Atkins v. Dept. of Rev., 320 Or. 713, 894 P.2d 449 (1995), cert den516 U.S. 1042 (1996).

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