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DEPT. OF REV. v. RILEY

TC 1797; SC 28942.

686 P.2d 1031 (1984)

297 Or. 733

DEPARTMENT OF REVENUE, State of Oregon, Respondent, v. Philip L. RILEY, Appellant.

Supreme Court of Oregon, In Banc.

Decided September 5, 1984.

Attorney(s) appearing for the Case

Barbara J. Rose, Lake Oswego, argued the cause and filed the briefs and abstract of record for appellant.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

CARSON, Justice.

The only issue this case presents is whether defendant1 filed legally sufficient income tax returns for the calendar years 1979 and 1980. The Department of Revenue petitioned the Oregon Tax Court for an alternative writ of mandamus, pursuant to ORS 314.365,2 ordering defendant to file income tax returns for 1979 and 1980. The Department had determined that the amended 1979 return which defendant...

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