Citation Codes Equivalent Citations citation codes Attorney(S) Walter J. Apley, Assistant Attorney General, Salem, argued the cause for With him on the brief were Lee Johnson, Attorney General, G.F. Bartz, Assistant Attorney General, Robert A. Leedy, Portland, argued the cause for With him on the brief were Bullivant, Wright, Leedy, Johnson, Pendergrass Hoffman, Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant. PER CURIAM. This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 126 (1972). As recognized by the parties and by the Tax Court, the resolution to this case is controlled by Archdiocese of Portland in Oregon v. Department of Revenue of the State of Oregon, 266 Or. 419, 513 P.2d 1137, decided this day. Accordingly, the judgment of the Tax Court is hereby affirmed.