Legal Opinion

Gall v. Department of Revenue

Oregon Tax Court

Decided January 24, 2007No. (TC 4767)Published

1Opinion of the Court

I. INTRODUCTION

This matter comes before the court on Defendant's Motion for Reconsideration of Order Denying Defendant's Claim for Attorney Fees, Plaintiffs Motion to Deny Defendant's Claim for Attorney Fees, and Plaintiffs Motion to Re-Reconsider the Orders and Opinion.

II. FACTS

On July 11, 2006, Plaintiff (taxpayer) appealed a Magistrate Division decision to the Regular Division of this court. Trial was held in the matter, and the court issued an Opinion on November 22, 2006, in favor of Defendant (the department). The opinion granted the department damages for a frivolous appeal, costs, and…

2Cases cited4 opinions

  1. Orendain v. Meyer Square Ltd.Court of Appeals of Oregon · 1989
  2. Russell v. Nikon, Inc.Court of Appeals of Oregon · 2006
  3. Thompson v. LongCourt of Appeals of Oregon · 1990
  4. Beeler v. Dept. of Rev.Oregon Tax Court · 2006

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