Buras v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION: PROCEDURAL POSTURE

This matter is before the court on a Motion for Judgment on the Pleadings filed November 22, 2002, by Defendant Department of Revenue (the department) and a Motion for Judgment on Plaintiffs Pleading filed by Plaintiff (taxpayer) February 18, 2003. Taxpayer filed writings with the court suggesting that proceedings in the United States Bankruptcy Court for the District of Oregon might impair the ability of this court to proceed. Taxpayer has recently confirmed that he does not contend any such impairment exists.

The court will…