Brown v. Infotec Development, Inc.

This is an action challenging the Department of Revenue’s issuance of a distraint warrant for delinquent income taxes, ORS 314.430, and its continuous garnishment of plaintiffs wages. ORS 29.375. Plaintiff appealed from the trial court’s judgment in favor of the department on summary judgment. We affirmed without opinion. 86 Or App 221, 737 P2d 1256 (1987). The department has filed a petition for attorney fees under ORS 20.105(1), asserting that the appeal was filed by plaintiff in bad faith, wantonly or solely for oppressive reasons.

ORS 20.105(1) provides:

“In any civil action, suit or other…