Department of Revenue v. Welch

Defendants appeal from the issuance of three peremptory writs of mandamus by the Oregon Tax Court commanding them to file personal and fiduciary income tax returns for the year 1978. They challenge the writs on Fifth Amendment grounds and by alleging that there was insufficient evidence to support them.

We try the cause “anew upon the record.” ORS 305.445 and 19.125. Defendant Gladys Welch is the grantor and trustee for the “Gladys I. Welch Equity Trust,” and defendant Clarence Welch is the grantor and trustee for the “Clarence and Gladys Welch Equity Trust.” For the calendar year 1977…