Oregon Supreme Court January 29, 2009, OTC 4728; SC S054012 (Department of Revenue v. Croslin)

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DURHAM, J.

Taxpayers appeal from a judgment of the Oregon Tax Court.

1

The tax court determined that, because taxpayers’ position in the magistrate division was frivolous, ORS 305.437, which we quote below, obligated the magistrate to award damages to the Department of Revenue (department) and that the magistrate had erred in declining to do so.