Oregon Tax Court February 1, 2005, No. TC 4673. (Masse v. Department of Revenue)

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HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on a Motion to Strike filed by the Defendant Department of Revenue (the department).

II. PROCEDURAL HISTORY

This matter was specially designated to the Regular Division by the court after the department filed a Motion for Special Designation. Plaintiff (taxpayer) objected to special designation.