Leitch v. Department of Revenue

Oregon Supreme Court

Leitch v. Department of Revenue

893 P.2d 1050, 321 Or. 95, 1995 Ore. LEXIS 33

CourtOregon Supreme Court

DecidedMay 11, 1995

DocketOTC 3582; SC S41733

StatusPublished

This text of 893 P.2d 1050 (Leitch v. Department of Revenue) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Leitch v. Department of Revenue, 893 P.2d 1050, 321 Or. 95, 1995 Ore. LEXIS 33 (Or. 1995).

Pincite

Opinion

PER CURIAM

Taxpayer appeals from a judgment of the Oregon Tax Court that dismissed taxpayer’s appeal of certain property taxes imposed for the 1992 tax year and imposed an award of attorney fees as a sanction for the filing of a “frivolous and groundless” appeal. On de novo review, ORS 305.445, we have considered each of taxpayer’s legal contentions. We hold that none is well taken. An extended opinion to that effect would not benefit bench or bar.

The judgment of the Tax Court is affirmed.

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PER CURIAM

Taxpayer appeals from a judgment of the Oregon Tax Court that dismissed taxpayer’s appeal of certain property taxes imposed for the 1992 tax year and imposed an award of attorney fees as a sanction for the filing of a “frivolous and groundless” appeal. On de novo review, ORS 305.445, we have considered each of taxpayer’s legal contentions. We hold that none is well taken. An extended opinion to that effect would not benefit bench or bar.

The judgment of the Tax Court is affirmed.

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Bluebook (online)

893 P.2d 1050, 321 Or. 95, 1995 Ore. LEXIS 33, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leitch-v-department-of-revenue-or-1995.

Opinion

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