Oregon Supreme Court April 17, 2008, TC 4757; SC S054754 (M&S Market, Inc. v. Department of Revenue)

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KISTLER, J.

The issue in this case is whether the Department of Revenue (department) is estopped from seeking to dismiss taxpayer’s untimely appeal. The Tax Court ruled, on summary judgment, that taxpayer had not proved that the department was estopped and entered judgment in the department’s favor. We affirm the Tax Court’s judgment.