Oregon Tax Court March 17, 2010, TC-MD 050767A. (Downer v. Department of Revenue, Tc-Md 050767a (or.tax 3-17-2010))

DECISION Plaintiff appeals tobacco taxes assessed on orders of other-tobacco-products (OTP) shipped to Mill City, Oregon from Yakima, Washington during the 1997 through 2004 tax years. A trial was held on June 24, 2009, in Salem, Oregon. William L. Ghiorso, Attorney at Law, represented Plaintiff. William Downer, Judy Downer, and Vonda Porter appeared as witnesses for Plaintiff. Joseph A.