Department of Revenue v. Rombough

On August 24,1982, this court affirmed the judgment of the Oregon Tax Court directing the issuance of a peremptory writ of mandamus requiring defendant to file personal income tax returns for the years 1977 to 1980. Department of Revenue v. Rombough, 293 Or 477, 650 P2d 76 (1982). Thereafter, the returns were not filed. On December 1, 1982, defendant was personally served with an order to show cause why he should not be held in contempt for failure to comply with the peremptory writ of mandamus issued by the Tax Court.

Defendant appeared without legal counsel and attempted to show that he was…