Okorn v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff did not file Oregon income tax returns for the years 1984,1985 and 1986. Defendant assessed taxes based on its information and belief. In response, plaintiff petitioned defendant for relief. After a hearing, defendant issued its Opinion and Order No. 88-0997 and 88-1356 affirming the assessment. Plaintiff then appealed to this court.

This matter is now before the court on defendant’s Motion For Summary Judgment. Defendant asserts there is no dispute as to facts which entitle it to judgment. Plaintiff contends there is a dispute. Plaintiff argues that three…