Ann Sacks Tile & Stone, Inc. v. Department of Revenue

Three parties — Ann Sacks Tile and Stone, Inc.; Canac Kitchen US Limited; and Koehler Rental Power, Inc. (taxpayers) — appealed directly to this court from a general judgment against them by the Oregon Tax Court. The Department of Revenue responded with a motion to determine jurisdiction, asking this court to determine whether a defect in the manner in which taxpayers had served their notice of appeal on the department deprived this court of authority to decide the appeal. Taxpayers assert that the defects do not deprive this court of jurisdiction. For the reasons that follow, we conclude…