Legal Opinion

Department of Revenue v. Rombough

Oregon Supreme Court

Decided August 24, 1982No. Tax Court No. 1576, SC 28182PublishedCited by 2 opinions

1Per curiam

Defendant appeals from the tax court’s issuance of a writ of mandamus ordering him to file individual income tax returns for the years 1977 to 1980. Defendant seeks to have the writ quashed on the grounds that he is not a person required to file. Defendant further claims that the standard applied by the tax court to deny his assertion of the privilege against self-incrimination under the Fifth Amendment to the United States Constitution was erroneous. Finally, defendant claims that a writ of mandamus cannot issue ordering the filing of a tax return.1 We uphold the issuance of the writ of…

2Cases cited5 opinions

  1. Hoffman v. United StatesSupreme Court of the United States · 1951
  2. Lucas v. EarlSupreme Court of the United States · 1930
  3. Helvering v. HorstSupreme Court of the United States · 1940
  4. Mason v. United StatesSupreme Court of the United States · 1917
  5. McGahen v. CommissionerUnited States Tax Court · 1981

3Cited by2 opinions

  1. Department of Revenue v. McCannOregon Supreme Court · 1982
  2. Department of Revenue v. RomboughOregon Supreme Court · 1983

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