Cigarette Store Inc. v. Department of Revenue

Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax THE CIGARETTE STORE INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 040974D DECISION and JUDGMENT OF DISMISSAL This matter is before the court on Plaintiff s written motion to dismiss, filed January 14, 2005, stating that because Defendant abated the civil penalty assessed to Plaintiff, Plaintiff agrees to drop its appeal. On January 13, 2005, Defendant wrote to the court to confirm that the civil penalty has been abated by the Department of Revenue. After considering Plaintiff s motion, the court finds the case should be dismissed. Now, therefore, IT IS ADJUDGED that this matter is dismissed. Dated this ____ day of January 2005. ______________________________ JILL A. TANNER PRESIDING MAGISTRATE THIS DOCUMENT WAS SIGNED BY PRESIDING MAGISTRATE JILL A. TANNER ON JANUARY 24, 2005 . THE COURT FILED THIS DOCUMENT ON JANUARY 24, 2005. THIS DOCUMENT IS FINAL AND MAY NOT BE APPEALED. ORS 305.514. DECISION and JUDGMENT OF DISMISSAL TC-MD 040974D 1

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.