Department of Revenue v. Croslin

Taxpayers appeal from a judgment of the Oregon Tax Court. The tax court determined that, because taxpayers’ position in the magistrate division was frivolous, ORS 305.437, which we quote below, obligated the magistrate to award damages to the Department of Revenue (department) and that the magistrate had erred in declining to do so. The tax court also determined that taxpayers’ position on appeal in that court was frivolous. Accordingly, the tax court awarded damages to the department under ORS 305.437 on the basis of taxpayers’ position in both divisions. The tax court also awarded attorney…