[DOWNLOAD] "Department of Revenue v. Carpet Warehouse Inc." by Supreme Court of Oregon * Book PDF Kindle ePub Free

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eBook details

• Title: Department of Revenue v. Carpet Warehouse Inc.
• Author : Supreme Court of Oregon
• Release Date : January 08, 1984
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

This is an appeal from a judgment of civil contempt entered by the Oregon Tax Court. Defendants, Alan Bowker, Carpet Warehouse, Inc. (Carpet Warehouse) and Alan Bowker Construction, Inc. (Bowker Construction), seek reversal of the Tax Courts judgment of contempt and order of incarceration. We review de novo (ORS 305.445) and from the record find the following: Upon application from the Oregon Department of Revenue, pursuant to ORS 314.365, the Oregon Tax Court issued alternative writs of mandamus directing the three defendants to file tax returns or show cause why they should not. Defendant Bowker was directed to file individual income tax returns for the years 1975 through 1980. Defendants Carpet Warehouse and Bowker Construction were directed to file corporate excise tax returns for the years 1976 through 1979. The defendants failed to comply or show cause why they should not comply with the alternative writs. Peremptory writs of mandamus were issued on November 13, 1981. On April 15, 1982, defendants filed tax return forms for all the years in question which provided defendants names, addresses and telephone numbers, but no other information. The remainder of the form asserted the privilege against self-incrimination.

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