Mullenaux v. State Department of Revenue

Plaintiff-taxpayers’ complaint challenging an assessment was dismissed by the Oregon Tax Court for failure to exhaust administrative remedies. Plaintiffs appeal from this judgment of dismissal.

We try the cause “anew upon the record.” ORS 305.445 and 19.125. From the record we find that defendant Department of Revenue (department) reviewed plaintiffs’ Oregon personal income tax returns and their fiduciary returns on behalf of the “Ben Mullenaux Equity Trust” for the tax years 1975 through 1977 and concluded that income which was legally the income of the plaintiffs had been improperly…