Fellman v. Department of Revenue

640 P.2d 1388 (1982)

292 Or. 569

Mary C. FELLMAN and Richard Fellman, Deceased, Appellant,

v.

DEPARTMENT OF REVENUE, State of Oregon, Respondent.

TC 1450; SC 27575.

Supreme Court of Oregon, In Banc.

Argued and Submitted September 4, 1981.

Decided February 24, 1982.

Barbara Rose, Beaverton, argued the cause and filed the brief for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before DENECKE, C.J., and TONGUE[*], LENT, LINDE, PETERSON, TANZER and CAMPBELL, JJ.

DENECKE, Chief Justice.

The plaintiff taxpayers'…