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Cadigan v. Department of Revenue

Tax Court of Oregon
Nov 4, 2013
TC-MD 130345C (Or. T.C. Nov. 4, 2013)

Opinion

TC-MD 130345C

11-04-2013

MICHAEL A. CADIGAN and ELISABETH K. REESE, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.


FINAL DECISION OF DISMISSAL

DAN ROBINSON MAGISTRATE, JUDGE.

This matter is before the court on its own motion to dismiss this case for lack of prosecution.

A telephone trial was scheduled at 9:00 a.m. on November 4, 2013, to consider Plaintiffs' appeal. On July 15, 2013, the court sent notice of the scheduled telephone trial to Plaintiffs at the email address Plaintiffs provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiffs did not appear, the court might dismiss the appeal. Plaintiffs failed to appear for the November 4, 2013, telephone trial and failed to provide an explanation for their failure to appear. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore, IT IS THE DECISION OF THIS COURT that the Complaint is dismissed.


Summaries of

Cadigan v. Department of Revenue

Tax Court of Oregon
Nov 4, 2013
TC-MD 130345C (Or. T.C. Nov. 4, 2013)
Case details for

Cadigan v. Department of Revenue

Case Details

Full title:MICHAEL A. CADIGAN and ELISABETH K. REESE, Plaintiffs v. DEPARTMENT OF…

Court:Tax Court of Oregon

Date published: Nov 4, 2013

Citations

TC-MD 130345C (Or. T.C. Nov. 4, 2013)