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KURZET v. DEPARTMENT OF REVENUE

(OTC 3866; SC S43936)

988 P.2d 376 (1999)

329 Or. 444

Chester S. KURZET and Louise Jayne, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided October 28, 1999.

Attorney(s) appearing for the Case

Louise Jayne, Portland, appellant pro se, argued the cause and filed the briefs for appellants.

Jerry Bronner, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS, Justices.

MEMORANDUM OPINION

The judgment of the Oregon Tax Court is affirmed. ORS 305.765; Atkins v. Dept. of Rev., 320 Or. 713, 894 P.2d 449 (1995), cert. den. 516 U.S. 1042, 116 S.Ct. 697, 133 L.Ed...

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