Eola Concrete Tile & Products Co. v. State

This is the third case in recent months in which a taxpayer appeals the Oregon Tax Court’s decision enforcing a subpoena. See Frank Lumber Co. v. Dept. of Revenue, 287 Or 513, 601 P2d 765 (1979); Southern Oregon Broadcasting Co. v. Dept. of Revenue, 287 Or 35, 597 P2d 795 (1979). In the present case, consolidating two proceedings, the court ordered the taxpayer to provide some but not all the material demanded in the department’s Order to Produce, as the department entitled its subpoena. As in the previously cited cases, we affirm the tax court.

The taxpayer makes three contentions on appeal:…