707 P.2d 1236 LOWTHIAN, Appellant, v. DEPARTMENT OF REVENUE, Respondent. OTC 2204; SC S31569Oregon Supreme Court.Argued and submitted October 2, 1985 Vacated and remanded October 22, 1985 In Banc[*] [*] Lent, J. did not participate in the decision of this case. On appeal from the Oregon Tax Court. Carl N. Byers, Judge pro tem. Philip […]