Case Name: Chester S. KURZET and Louise Jayne, Appellants, v. DEPARTMENT OF REVENUE, Respondent
Court: Oregon Supreme Court
Jurisdiction: Oregon
Decision Date: 1999-10-28
Citations: 329 Or. 444
Docket Number: OTC 3866; SC S43936
Parties: Chester S. KURZET and Louise Jayne, Appellants, v. DEPARTMENT OF REVENUE, Respondent.
Judges: Before Carson, Chief Justice, and Gillette, Van Hoomissen, Durham, Leeson, and Riggs, Justices.
Reporter: Oregon Reports
Volume: 329
Pages: 444–444

Head Matter:
Argued and submitted October 14,
judgment of Oregon Tax Court affirmed October 28, 1999
Chester S. KURZET and Louise Jayne, Appellants, v. DEPARTMENT OF REVENUE, Respondent.
(OTC 3866; SC S43936)
988 P2d 376
Louise Jayne, Portland, appellant pro se, argued the cause and filed the briefs for appellants.
Jerry Bronner, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.
Before Carson, Chief Justice, and Gillette, Van Hoomissen, Durham, Leeson, and Riggs, Justices.
Kulongoski, J., did not participate in the consideration or decision of this case.

Opinion:
MEMORANDUM OPINION
The judgment of the Oregon Tax Court is affirmed. ORS 305.765; Atkins v. Dept. of Rev., 320 Or 713, 894 P2d 449 (1995), cert den 516 US 1042 (1996).