Department of Revenue v. Riley

The only issue this case presents is whether defendant1 filed legally sufficient income tax returns for the calendar years 1979 and 1980. The Department of Revenue petitioned the Oregon Tax Court for an alternative writ of mandamus, pursuant to ORS 314.365,2 ordering defendant to file income tax returns for 1979 and 1980. The Department had determined that the amended 1979 return which defendant filed was legally insufficient and that he had filed no return for 1980. At the hearing to show cause why he should not be ordered to file legally sufficient returns for those years, defendant claimed…