883 P.2d 853 Leslie SWARENS, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. OTC 3413; SC S40906Oregon Supreme Court.Argued and submitted September 8, 1994 November 17, 1994 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] In Banc Daniel C. Re, of Holmes, […]