Citation Codes Equivalent Citations citation codes Docket Number TC 1949; SC S30939 Attorney(S) Gile R. Downes, Portland, argued the cause for With him on the briefs was Holmes, DeFrancq Schultz, Elizabeth Stockdale, Assistant Attorney General, Salem, Joel D. Kuntz, Portland, argued the cause for With them on the brief were Gersham Goldstein, Gregory C. Newton, Stoel, Rives, Boley, Fraser Wyse, Portland, James C. Wallace, Assistant Attorney General, Dave Frohnmayer, Attorney General, Ray W. Shaw Donald H. Upjohn, Salem, filed an amicus curiae brief on behalf of Oregon Association of With them on the brief were Heltzel, Byers, Upjohn, Shaw Williams, See more information ... Smart Summary Please sign up to generate summary. STAN WILEY, INC., Appellant, v. DEPARTMENT OF REVENUE et al, Respondents. LINDE, J. Decision of the Tax Court is affirmed. LINDE, J. The decision of the Oregon Tax Court is affirmed. Realty Group v. Dept. of Rev., 299 Or. 377, 702 P.2d 1075 (1985).