Oregon Tax Court April 9, 2002, No. 4551. (Sesma v. Department of Revenue)

Also known as

United States · · · 09-04-2002

CARL N. BYERS, Senior Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) motion to dismiss Plaintiffs’ (taxpayers) Complaint for failure to state a claim.

1

The

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department’s motion also seeks an award of damages and attorney fees. Taxpayers, appearing

pro se,

have filed a written response in opposition to the motion.

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