LEITCH v. DEPT. OF REV

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.