Holmes v. Dept. of Revenue, Tc-Md 080406b (or.tax 1-13-2009)
This text of Holmes v. Dept. of Revenue, Tc-Md 080406b (or.tax 1-13-2009) (Holmes v. Dept. of Revenue, Tc-Md 080406b (or.tax 1-13-2009)) is published on Counsel Stack Legal Research, covering Oregon Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
A trial was scheduled on January 13, 2009, to consider Plaintiffs' appeal. On October 7, 2008, notice of the trial was sent to Plaintiffs at PO Box 12, Sheridan, OR 97378, which was the address that Plaintiffs provided to the court. The notice was not returned as undeliverable.
A case may be dismissed when the participant seeking relief fails to appear. For purposes of a telephone proceeding, a participant "appears" by being available at the telephone number provided to the court by that participant on the date and at the time prescribed. Because *Page 2 Plaintiffs failed to appear for the scheduled proceeding, the court finds the case should be dismissed. Now, therefore,
IT IS THE DECISION OF THIS COURT that the Complaint is dismissed.
*Page 1Dated this ___day of January 2009.
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Holmes v. Dept. of Revenue, Tc-Md 080406b (or.tax 1-13-2009), Counsel Stack Legal Research, https://law.counselstack.com/opinion/holmes-v-dept-of-revenue-tc-md-080406b-ortax-1-13-2009-ortc-2009.