JIMMY L SESMA and LAURA D. SESMA, sui juris, natural individuals, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4551.In the Oregon Tax Court. Decision for Defendant rendered April 9, 2002. Defendant filed a motion for dismissal, requesting damages and attorney fees. The court dismissed Plaintiffs’ Complaint with prejudice for failure to state […]