RIVERA v. DEPARTMENT OF REVENUE, 332 Or. 529 (2001)

32 P.3d 896

VICTORIO C. RIVERA, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

(OTC 4487; S.C. S48386)Oregon Supreme Court.Argued and submitted September 7, 2001.
Filed: September 20, 2001

On appeal from the Oregon Tax Court. William C. Richardson, Judge pro tempore.

Victorio C. Rivera, appellant pro se, argued the cause and filed the brief.

Melisse S. Cunningham, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With her on the brief was Hardy Myers, Attorney General.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, LEESON, RIGGS, and De MUNIZ, Justices.

PER CURIAM

The judgment of the Oregon Tax Court is affirmed.

Page 530

[EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.]

Page 531

PER CURIAM

This is an appeal from a judgment of the Oregon Tax Court that dismissed taxpayer’s complaint[1] , denied taxpayer’s motion for summary judgment, and denied taxpayer’s motion for change of judge.

We have considered each of taxpayer’s various submissions in support of his appeal and conclude that none is well taken.

The judgment of the Oregon Tax Court is affirmed.

Page 532