Legal Opinion

Kurzet v. Department of Revenue

Oregon Supreme Court

Decided October 28, 1999No. OTC 3866; SC S43936Published

1Opinion of the Court

MEMORANDUM OPINION

The judgment of the Oregon Tax Court is affirmed. ORS 305.765; Atkins v. Dept. of Rev., 320 Or 713, 894 P2d 449 (1995), cert den 516 US 1042 (1996).