DAVID D. LOWRY and Loni M. Lowry, Plaintiffs, v. DEPARTMENT OF REVENUE Defendant. TC 4472In the Oregon Tax Court. October 5, 2000 Defendant filed a motion to dismiss because Plaintiffs failed to pay taxes, penalties, and interest before filing their claim in the Regular Division. Plaintiffs claimed that a literal reading of ORS 305.419(1), 305.560, […]
