Legal Opinion

Clark v. Department of Revenue

Oregon Tax Court

Decided August 1, 2002No. 4548PublishedCited by 2 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) Motion to Strike, Motion to Dismiss, Motion for Frivolous Appeal Damages, and Motion for Attorney Fees Filed in Response to Plaintiffs Amended Complaint and Third Amended Complaint. This court has both subject matter jurisdiction under ORS 305.405 1 and personal jurisdiction over the Plaintiff (taxpayer) who instituted this proceeding.

Given the disposition of the department’s motion to dismiss, it is unnecessary to discuss or rule on the department’s motion to strike.

Motion to…

2Cases cited3 opinions

  1. Clark v. Department of RevenueOregon Supreme Court · 2001
  2. Clark v. Department of RevenueOregon Tax Court · 2000
  3. Clark v. Department of RevenueOregon Tax Court · 2000

3Cited by2 opinions

  1. Clark v. Department of RevenueOregon Supreme Court · 2003
  2. Department of Revenue v. ClarkOregon Tax Court · 2003

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