Legal Opinion

Department of Revenue v. Carpet Warehouse, Inc.

Oregon Supreme Court

Decided February 8, 1984No. Tax Court No. 1611 SC 28984PublishedCited by 15 opinions

1Opinion of the Court

*402JONES, J.

This is an appeal from a judgment of civil contempt entered by the Oregon Tax Court. Defendants, Alan Bowker, Carpet Warehouse, Inc. (Carpet Warehouse) and Alan Bowker Construction, Inc. (Bowker Construction), seek reversal of the Tax Court’s judgment of contempt and order of incarceration. We review de novo (ORS 305.445) and from the record find the following: Upon application from the Oregon Department of Revenue, pursuant to ORS 314.365,1 the Oregon Tax Court issued alternative writs of mandamus directing the three defendants to file tax returns or show cause why they should not.…

2Cases cited10 opinions

  1. Maggio v. ZeitzSupreme Court of the United States · 1948
  2. United States v. SullivanSupreme Court of the United States · 1927
  3. Wilson v. United StatesSupreme Court of the United States · 1911
  4. Commissioners v. SellewSupreme Court of the United States · 1879
  5. State v. La FolletteOregon Supreme Court · 1921

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3Cited by15 opinions

  1. Ex Parte ChambersTexas Supreme Court · 1995
  2. Fargo Women's Health Organization, Inc. v. LarsonNorth Dakota Supreme Court · 1986
  3. Chang v. ChunCourt of Appeals of Oregon · 2020
  4. Advantage Bank v. Waldo Pub., L.L.C.Ohio Court of Appeals · 2009
  5. State v. Guzman-VeraCourt of Appeals of Oregon · 2020

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