Mullenaux v. STATE, BY AND THROUGH OR., ETC.

651 P.2d 724 (1982)

293 Or. 536

Ben M. MULLENAUX and Arlene R. Mullenaux, Appellants,

v.

THE STATE OF OREGON, BY AND THROUGH the Oregon Department of Revenue, Respondent.

TC 1591; SC 28349.

Supreme Court of Oregon, In Banc.

Argued and Submitted September 9, 1982.

Decided October 5, 1982.

Barbara J. Rose, Portland, argued the cause and filed the briefs for appellants.

Ted E. Barbera, Asst. Atty. Gen., argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

LENT, Chief Justice.

Plaintiff-taxpayers' complaint challenging an assessment was dismissed by the Oregon Tax…