Olympia Brewing Co. v. Department of Revenue

Defendant, Department of Revenue, appeals from a decree of the Tax Court that certain tax deficiencies assessed against plaintiff were invalid.

In 1973 this court held that plaintiff was liable for corporate income taxes for the tax years 1966 to 1972 inclusive. Olympia Brewing v. Dept. of Rev., 266 Or 309, 511 P2d 837 (1973). In March, 1974, plaintiff filed corporate tax returns for the years involved. On April 22, 1974, the defendant mailed to plaintiff notices of deficiency and proposed assessment. Plaintiff took no action, and defendant provided no further notice until August 6,1975, when…