Legal Opinion
Lowry v. Department of Revenue
Oregon Tax Court
Decided October 5, 2000No. TC 4472PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on Defendant Department of Revenue’s (the department) motion to dismiss for failure to meet the requirements of ORS 305.419(f), 1 and motion to dismiss for lack of jurisdiction. Because the issues in both motions are similar, the court will consolidate and discuss both motions here.
Plaintiffs (taxpayers) filed a Complaint in the Regular Division of the Oregon Tax Court on March 20, 2000, within the 60-day period for appealing to the Regular Division.
In their Complaint, taxpayers asserted:
“Plaintiff has not paid the taxes and interest…
2Cases cited3 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- McKean-Coffman v. Employment DivisionOregon Supreme Court · 1992
- Leffler Industries, Inc. v. Department of RevenueOregon Supreme Court · 1985
3Cited by2 opinions
- Curtis I v. Dept. of Rev.Oregon Tax Court · 2006
- Richards v. Dept. of Rev.Oregon Tax Court · 2006