Department of Revenue v. Bailey

This is an appeal from an order of civil contempt jailing defendant until he complies with a peremptory writ of mandamus issued by the Tax Court which required defendant to file income tax returns for the calendar years 1973 through 1979.

The mandamus proceeding was brought under ORS 314.365.1 Defendant made several preliminary motions which were denied. A hearing was held, but defendant did not appear in person or in writing. The Department of Revenue presented prima facie evidence indicating that defendant had taxable income during the years in question. The writ issued. Although ORS 314.365…