Department of Revenue v. McCann

Defendant appeals from the issuance of a peremptory writ of mandamus by the Oregon Tax Court directing him to file Oregon personal income tax returns for the calendar years 1976 through 1979 inclusive. He contends that the issuance of the writ was error in that (1) there exists an adequate legal remedy, (2) there is insufficient evidence to justify the writ, and (3) compliance with the writ may necessitate incriminatory disclosures in violation of his Fifth Amendment right against self-incrimination.

We try the cause “anew upon the record.” ORS 305.445 and 19.125. Defendant is an Oregon…