KIM LANE, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110418N.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. Plaintiff filed a Complaint challenging the assessment […]
Category: Oregon Tax Court Opinions
BELLOTTI v. DEPT. OF REV., 12 OTR 543 (1993)
Stephen BELLOTTI v. DEPARTMENT OF REVENUE TC 3199In the Oregon Tax Court. November 22, 1993. Withholding tax — Definition of employer 1. A taxpayer is not an employer merely because of his title as secretary of the corporation. A taxpayer is an employer only if he has the requisite authority and control in form and […]
KEIL v. DEPARTMENT OF REVENUE, 16 OTR 1 (2001)
RON KEIL, Plaintiff v. DEPARTMENT OF REVENUE, Defendant. TC 4537.In the Oregon Tax Court. Decision for Defendant rendered October 18, 2001. Plaintiff appealed the denial of refunds for his 1995 and 1996 income taxes. Defendant argued that Plaintiff failed to comply with the time limits prescribed by Oregon law. The court found that Plaintiff’s claims […]
RISMOEN REVOCABLE TR. v. WASHINGTON CNTY, TC-MD 090477D (Or.Tax 8-21-2009)
JEANETTE L. RISMOEN REVOCABLE TRUST, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090477D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 21, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s appeal of the real market value of her property identified as Account R2123321 for tax […]
PANNELL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080495B (Or.Tax 11-21-2008)
JAMI L. PANNELL and JEFFREY K. PETERSEN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080495B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 21, 2008. DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed May 5, 2008, asserting that Plaintiffs are not aggrieved as required under […]
TRUESDELL v. CURRY COUNTY ASSESSOR, TC-MD 080409B (Or.Tax 2-12-2009)
JOHN S. TRUESDELL II, TRUSTEE TRUESDELL 2003 REVOCABLE TRUST, Plaintiff, v. CURRY COUNTY ASSESSOR, Defendant. TC-MD 080409B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 12, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property assessments for property identified as Account R35761for the 2007-08 tax year. A trial was held on […]
LANE CTY. ASSESSOR v. BRIGGS, 17 OTR-MD 87 (2002)
LANE COUNTY ASSESSOR, Plaintiff, v. Richard A. BRIGGS, Defendant. TC-MD 020593A.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered August 29, 2002. Plaintiff appealed the order of the board of property tax appeals’ (board) decision to lower the assessed value of property on which a conservation easement was granted to the Bureau of […]
HOUSER v. COMMISSION, 3 OTR 414 (1969)
HENRY C. AND ANNABELLE A. HOUSER v. COMMISSION In the Oregon Tax Court. April 18, 1969. Capital gains — Bad faith 1. Under the former Oregon capital gains law the presumption of bad faith which arose when the reinvestment assets were liquidated within three years was eliminated by 1965 Or L, ch 410, § 8. […]
MCVEY CROSSING v. CLACKAMAS CTY. ASSESSOR, TC 4992 (Or.Tax 6-23-2011)
MCVEY CROSSING, LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC 4992.In the Oregon Tax Court. Regular Division, Property Tax. June 23, 2011. ORDER GRANTING DEFENDANT CLACKAMAS COUNTY ASSESSOR’S ORAL MOTION FOR DISMISSAL AT TRIAL PURSUANT TO TCR 60. HENRY C. BREITHAUPT, Judge. This matter came before the court […]
STRUB v. LANE COUNTY ASSESSOR, TC-MD 080176B (Or.Tax 11-21-2008)
MICHAEL P. STRUB and JONI M. STRUB, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080176B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 21, 2008. DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiffs appeal the real market value (RMV) and maximum assessed value (MAV) assigned to their home for tax years 2001-02 through 2006-07. The court […]
POWRIE v. COMMISSION, 1 OTR 13 (1962)
POWRIE v. STATE TAX COMMISSION In the Oregon Tax Court. June 8, 1962. Statutes — Adopted federal statutes — Interpretation 1. The interpretation given a federal statute by the federal courts prior to the enactment of the same section by the state is deemed to be within the contemplation of the legislature at the time […]
BLEOAJA v. DEPARTMENT OF REVENUE, TC 4930 (Or.Tax 7-19-2010)
CORNEL BLEOAJA and CAMELIA BLEOAJA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4930.In the Oregon Tax Court. Regular Division, Property Tax. July 19, 2010. Page 1 OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court for decision after trial. Plaintiffs Cornel and Camelia Bleoaja (taxpayers) appeal following a […]
PHILLIPS v. DEPARTMENT OF REVENUE, TC-MD 091343B (Or.Tax 10-29-2009)
STEPHANIE PHILLIPS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091343B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 29, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was scheduled […]
MONTES v. DEPARTMENT OF REVENUE, TC-MD 101282C (Or.Tax 4-27-2011)
VICTOR G. MONTES and MARIBEL GUTIERREZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101282C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 27, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiffs failed to appeal within the […]
KOLSTAD CANNERIES v. DEPT. OF REV., 4 OTR 31 (1969)
KOLSTAD CANNERIES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 30, 1969. Exemption — Processor’s exemption — Increase in valuation of inventory 1. The assessor was not entitled to increase only the value of plaintiff’s inventory as of January 1 but should also have increased the valuation on the items which had […]
WEAR v. COLUMBIA COUNTY ASSESSOR, TC-MD 090562B (Or.Tax 10-16-2009)
SHERYL WEAR, Plaintiff, v. COLUMBIA COUNTY ASSESSOR, Defendant. TC-MD 090562B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 16, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held June 23, 2009. Sheryl Wear participated on her own behalf. Andrea Jurkiewicz appeared for Defendant. Subsequently, written submissions were filed; the record closed […]
SIMPSON v. DEPT. OF REV., 12 OTR 455 (1993)
James and Gloria SIMPSON v. DEPARTMENT OF REVENUE TC 3302In the Oregon Tax Court. June 16, 1993. Income taxation — Classification of taxpayers 1. Although everyone in a classification must be treated uniformly, the legislature has wide discretion to classify for purposes of taxation. The court will uphold such classifications if there is any rational […]
RETER v. COMMISSION, 3 OTR 477 (1969)
RAYMOND R. AND JOAN M. RETER v. COMMISSION In the Oregon Tax Court. July 9, 1969. Farm use — Land and buildings used for storage 1. ORS 215.203 includes in farm use land employed for the storage of farmer’s products preparatory to feeding or marketing such products, but does not include buildings located on such […]
WATER TRUCK SERV. v. WASH. CTY. ASSESSOR, TC-MD 091270B (Or.Tax 9-2-2010)
WATER TRUCK SERVICE INC., Plaintiff, v. WASHINGTON COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 091270B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 2, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on the Stipulation Regarding Values filed by the parties on July 8, […]
PACIFIC COCA-COLA BOTTLING v. DEPT. OF REV., 10 OTR 535 (1987)
PACIFIC COCA-COLA BOTTLING CO. v. DEPARTMENT OF REVENUE The COCA-COLA COMPANY v. DEPARTMENT OF REVENUE TC 1994 TC 1995In the Oregon Tax Court. December 16, 1987. Taxation — Mode of assessment of corporate stock, property orreceipts — Statutory provisions 1. If the statutory allocation and apportionment provisions do not fairly represent the extent of the […]
HALDEMAN v. DEPARTMENT OF REVENUE, TC 4837 (Or.Tax 9-21-2010)
YVONNE T. HALDEMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4837.In the Oregon Tax Court. Regular Division, Income Tax. September 21, 2010. Page 1 ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on cross-motions […]
OUTDOOR MEDIA DIMENSIONS v. JACKSON COUNTY ASSESSOR, 19 OTR 445 (2008)
OUTDOOR MEDIA DIMENSIONS INC., Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. Nos. (TC-MD 070136C (Control); 070137C, 070138C, 070139C, 070140C, 070141C, 070142C, 070143C, 070144C).In the Oregon Tax Court. January 29, 2008. Page 446 Trial was held by telephone July 18, 2007. Stephen Croft, Manager, Outdoor Media Dimensions Inc., argued the cause for Plaintiff. Page 447 David Arrasmith, […]
GRANT CTY. ASS. v. HAWKEYE MINI., 19 OTR 382 (2007)
GRANT COUNTY ASSESSOR, Plaintiff, v. HAWKEYE MINING CO., Defendant. No. 4776.In the Oregon Tax Court. Decision for the county rendered December 21, 2007. Plaintiff (the county) appealed a Magistrate Division decision in favor of Defendant (taxpayer) on the value of property. The county presented two appraisals in support of its assertion of value. Taxpayer offered […]
VANDIVER v. DESCHUTES CTY. ASS., TC-MD 090584C (Or.Tax 10-1-2009)
ROBIE D. VANDIVER and NICKI A. VANDIVER, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090584C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 1, 2009. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Plaintiffs’ written request, filed September 8, 2009, that the court “make a decision on this case” without the […]
BUMBLE BEE SEAFOODS v. COMMISSION, 2 OTR 347 (1966)
BUMBLE BEE SEAFOODS, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. January 21, 1966. Personal property — Tax assessment — Lien 1. A tax assessed on personal property as of January 1, becomes a lien as of that date. ORS 311.405. Personal property tax offset — Legal entity 2. The statute ORS 317.070(2) […]
MICHET v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090853D (Or.Tax 9-17-2009)
HEATHER MARLENE MICHET, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090853D.In the Oregon Tax Court, Magistrate Division, Property Tax. September 17, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Error or Omission Correction Notice, dated January 15, 2009, for account 05002897. I. STATEMENT OF FACTS At the case management conference held August 19, […]
WOOD v. LANE COUNTY ASSESSOR, TC-MD 080675C (Or.Tax 2-26-2009)
MICHAEL W. WOOD, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080675C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 26, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s disqualification of 7.25 acres of land from farm use special assessment for the 2008-09 tax year. Trial was held by telephone November 5, 2008. Plaintiff […]
CHAPMAN v. LANE COUNTY ASSESSOR, TC-MD 080134B (Or.Tax 8-14-2008)
DENNIS F. CHAPMAN and ELAINE A. CHAPMAN, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080134B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 14, 2008. DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiffs appeal Defendant’s application of interest and warrant fees to their account for late property tax payments for the seven tax years 2000-2001 through […]
OHIO STATE LIFE INS. CO. v. DEPT. OF REV., 12 OTR 423 (1993)
OHIO STATE LIFE INSURANCE CO. v. DEPARTMENT OF REVENUE TC 3254In the Oregon Tax Court. April 30, 1993. Property taxation — Supervisory appeals 1. Because secured lenders have no standing to appeal during the regular appeal period, they cannot show that they had good and sufficient cause for failing to appeal during that period. Property […]
TANNER v. DEPT. OF REV., 13 OTR 393 (1995)
K. Nolen TANNER v. DEPARTMENT OF REVENUE TC 3774In the Oregon Tax Court. November 9, 1995. Property taxation — Basis of valuation 1. The real market value of land must be established based on the tax lot, not by separate account. Property taxation — Property description 2. When preparing the assessment roll, the assessor shall […]
AVERY v. CLACKAMAS COUNTY ASSESSOR, TC-MD 101274D (Or.Tax 4-13-2011)
MARY JO AVERY, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101274D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 13, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed January 11, 2011, requesting that the Complaint be dismissed. A case management conference […]
HARVEY v. JACKSON CTY. ASSE., TC-MD 090433C (Or.Tax 7-15-2009)
HARVEY and SUSAN MEIER TRUST, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 090433C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 15, 2009. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed May 7, 2009, requesting that the Complaint […]
RAMINENI v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100283D (Or.Tax 2-9-2011)
NARAHARI RAMINENI, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100283D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account R165316 (subject property). A trial was held in the Pioneer Courthouse, Portland, Oregon on October 28, […]
MCCONNELL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 101080B (Or.Tax 12-10-2010)
RICHARD B. MCCONNELL, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 101080B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on September 22, 2010, requesting that the Complaint be dismissed. A case management conference […]
SHEFFIELD v. DEPT. OF REV., 11 OTR 37 (1988)
C. R. SHEFFIELD, Assessor Tax Collector of Multnomah County and Multnomah County v. DEPARTMENT OF REVENUE TC 2610In the Oregon Tax Court. April 27, 1988. Taxation — Amendment by assessors — Addition of omittedproperty 1. Taxes on omitted property become a lien on the property except when property is transferred to a bona fide purchaser […]
J H LIMITED v. DEPARTMENT OF REVENUE, TC-MD 101280D (Or.Tax 2-9-2011)
J AND H LIMITED (a trust), Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101280D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed December 27, 2010. A case management conference […]
JUN v. DEPT. OF REVENUE, TC-MD 070680B (Or.Tax 1-10-2008)
CHANGSYCK JUN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070680B.In the Oregon Tax Court. Magistrate Division, Withholding Tax. January 10, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This appeal concerns certain withholding tax matters for the fourth quarter of 2005. Plaintiff’s liability arose pursuant to ORS 316.167.[1] The matter is now […]
VIECELI v. DEPARTMENT OF REVENUE, TC 4947 (Or.Tax 11-29-2010)
BERT C. VIECELI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4947; 4948; 4949.In the Oregon Tax Court. Regular Division, Income Tax. November 29, 2010. Page 1 OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court for decision following trial on consolidated cases TC 4947, TC 4948, and TC […]
KOESTER v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090688B (Or.Tax 8-31-2009)
MARK KOESTER and HOLLY KOESTER, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090688B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 31, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s motion to dismiss, filed on May 20, 2009, requesting that the Complaint be dismissed. A case […]
HAMILTON MANAGEMENT CORP. v. COM., 3 OTR 154 (1968)
HAMILTON MANAGEMENT CORPORATION v. STATE TAX COMMISSION In the Oregon Tax Court. January 5, 1968. Corporation income — Reporting method 1. ORS 314.280 provides that if gross income of a corporation was derived from business done within and without the state, the State Tax Commission can require the corporation to use either the segregated or […]
REYNOLDS v. DEPT. OF REV., 6 OTR 228 (1975)
VIRGINIA REYNOLDS, PERSONAL REPRESENTATIVE, AS SUCCESSOR TO MARVIN THOMAS AND ALVIN REYNOLDS, CO-EXECUTORS OF THE ESTATE OF CASHA YATES, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 18, 1975. Inheritance taxes — Transfers subject to tax — Discharge of debt 1. In both an estate tax and an inheritance tax, the forgiveness […]
NEWELL v. DEPT. OF REV., 6 OTR 458 (1976)
H. K. NEWELL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 14, 1976. Income taxes — Deductions — Federal taxes 1. OAR 150-316.072, the Department of Revenue’s regulation, construing Or Laws 1973, ch 751, § 1, to limit the deduction of federal income taxes on Oregon’s 1974 personal income tax returns to $3,000 […]
KANG v. DEPT. OF REV., 12 OTR 407 (1993)
Soon C. KANG v. DEPARTMENT OF REVENUE TC 3258In the Oregon Tax Court. March 25, 1993. Property taxation — Farm use assessment 1. Any use of land which does not fall within the legislature’s narrow definition of farm use does not qualify for special assessment under ORS 308.370(1). See ORS 215.203(2). Property taxation — Farm […]
KAHL v. DEPT. OF REVENUE, TC-MD 091379C (Or.Tax 11-19-2009)
STACY KAHL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091379C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 19, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion) on the ground that Plaintiff failed to appeal within the 90 days required […]
STREIFF v. DEPT. OF REV., 6 OTR 198 (1975)
ALBERT R. STREIFF v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 15, 1975. Statutory construction — IRC § 162 — Away from home 1. To qualify for a commuting expense deduction, the expenses must have occurred while the taxpayer was “away from home,” which requires an overnight stay. Statutory construction — IRC § […]
CHART DEVELOPMENT CORP., v. DEPARTMENT OF REVENUE, 15 OTR 213 (2000)
CHART DEVELOPMENT CORP., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4359In the Oregon Tax Court. October 5, 2000 Plaintiff appealed the assessment of its property, claiming the MAV for improvements and land should be calculated separately. Defendant disagreed. The court held the MAV for land and improvements must be calculated separately. Constitutional interpretation-Measure 50 1. […]
SPROUL SPROUL INC. v. DESCHUTES COUNTY ASSESSOR, 18 OTR 321 (2005)
SPROUL SPROUL INC., Plaintiff, v. DESCHUTES COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, Defendants. No. TC 4734.In the Oregon Tax Court. Decision for Defendants rendered on August 17, 2005. The parties to this appeal previously appealed to the Magistrate Division. The Magistrate entered a decision dismissing that matter on May 16, 2005. Plaintiff (taxpayer) filed an […]
NORPAC FOODS, INC. v. DEPARTMENT OF REVENUE, 15 OTR 331 (2001)
NORPAC FOODS, INC., Plaintiff, v. DEPARTMENT OF REVENUE and MARION COUNTY ASSESSOR, Defendants. TC 4490In the Oregon Tax Court. May 16, 2001 Plaintiff appealed the assessed value of its property for the 1999-2000 tax year, following dismissal of the appeal from the Magistrate Division. Plaintiff argued that the procedure followed by the magistrate was improper […]
TOCHEN v. DEPT. OF REVENUE, TC-MD 080912B (Or.Tax 12-12-2008)
DANIEL TOCHEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080912B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 12, 2008. DECISION JEFFREY S. MATTSON, Magistrate. On August 11, 2008, Plaintiff filed his Complaint challenging Defendant’s Notice of Deficiency Assessment for the 2004 tax year. On October 15, 2008, Defendant sent an […]
BAKER PROD. CR. ASS’N v. COMMISSION, 2 OTR 191 (1965)
BAKER PRODUCTION CREDIT ASSOCIATION v. STATE TAX COMMISSION In the Oregon Tax Court. August 5, 1965. Bad debts — Reserve — Federal law — Effect 1. Where the taxpayer is subject to Oregon statutes and regulations, the 3.5 percent reserve provided by 12 USCA § 1131(f)(a) is not automatic. Bad debts — Reserve — Additions […]
BURRILL RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100324D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100324D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10204091, Lot 1201 (subject property). A trial was held in the Oregon […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090750D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090750D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 15, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals’ Real Property Order for the subject property identified as Tax Lot R4418B 04900, [1] for tax year 2008-09. […]
ARCHDIOCESE OF PORTLAND v. DEPT. OF REV., 5 OTR 111 (1972)
ARCHDIOCESE OF PORTLAND IN OREGON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 29, 1972. Charitable exemption — Meaning of “charitable” 1. The advancement of religion is a “charitable” purpose within the meaning of ORS 307.130 which grants exemption from taxation to incorporated literary, benevolent, charitable and scientific institutions. Trial held May 24, […]
STATE EX REL D.R. JOHNSON LUMBER v. DEPT. OF REV., 14 OTR 186 (1997)
State ex rel D.R. JOHNSON LUMBER COMPANY, dba Prairie Wood Products v. DEPARTMENT OF REVENUE and GRANT COUNTY ASSESSOR, Intervenor TC 4106In the Oregon Tax Court. May 20, 1997 Mandamus 1. Mandamus is an extraordinary remedy. Mandamus — Tax Court — Jurisdiction 2. The Tax Court has jurisdiction in mandamus proceedings involving tax laws as […]
ROCHELLE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080347B (Or.Tax 5-23-2008)
GRANT ROCHELLE and NANCY ROCHELLE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080347B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 23, 2008. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. This matter is before the court on its own motion to dismiss this case for Plaintiffs’ failure to comply with applicable statutory requirements. […]
BURR. RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100337D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100337D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989033, Lot 113 (subject property). A trial was held in the Oregon […]
ALLIED TIMBER CO. v. DEPT. OF REV., 9 OTR 260 (1982)
ALLIED TIMBER COMPANY v. DEPARTMENT OF REVENUE TC 1594In the Oregon Tax Court. October 26, 1982. Taxation — Powers and proceedings in making assessments ingeneral — Defects and errors 1. ORS 307.110 permits county assessor to place omitted property on the tax rolls for the current tax year and for five preceding years. Set-off and […]
RAGSDALE v. DEPT. OF REV., 13 OTR 143 (1994)
Julia D. RAGSDALE v. DEPARTMENT OF REVENUE TC 3535In the Oregon Tax Court. July 28, 1994. Income taxation — Federal and state pensions 1. The United States Supreme Court in Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S. Ct. 1500, 103 L.Ed.2d 891 (1989), did not mandate that state and federal retirees […]
GENERAL SERVICES ADMIN. v. DEPT. OF REV., 9 OTR 325 (1983)
GENERAL SERVICES ADMINISTRATION v. DEPARTMENT OF REVENUE TC 1830In the Oregon Tax Court. June 23, 1983. Taxation — Valuation — Matters considered and methods ofvaluation 1. Highest and best use is that use which would result in the highest market value as of the assessment date. Taxation — Valuation — Matters considered and methods ofvaluation […]
KRUSE v. COMMISSION, 3 OTR 80 (1967)
ELMER A. KRUSE v. STATE TAX COMMISSION In the Oregon Tax Court. July 12, 1967. Capital asset — Ordinary course of business 1. Property is excluded from treatment as capital asset if held primarily for sale to customers in ordinary course of a trade or business. Definitions — Primarily defined 2. “Primarily” means of first […]
WALDO BLOCK PARTNERS v. MOTION FOR SUMMARY JUD., 16 OTR 33 (2002)
WALDO BLOCK PARTNERS, MORTON H. ZALUTSKY, and KENNETH S. KLARQUIST, JR., Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and MULTNOMAH COUNTY, a political subdivision of the State of Oregon, Intervenor-Defendant. No. 4496.In the Oregon Tax Court. Decision for Defendant and Intervenor rendered April 18, 2002. Plaintiffs appealed the 1999-2000 frozen value of their […]
BEELER v. DEPT. OF REV., 18 OTR 456 (2006)
Daniel Ray BEELER, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4746.In the Oregon Tax Court. Decision for Defendant rendered April 5, 2006. After Plaintiff (taxpayer) claimed exemption from withholding on his W-4 form, the Department of Revenue (the department), without contacting taxpayer, instructed taxpayer’s employer to withhold tax from taxpayer’s paychecks based on a […]
HUNTLY v. DEPT. OF REV., 10 OTR 155 (1985)
HUNTLEY v. DEPARTMENT OF REVENUE TC 2332In the Oregon Tax Court. October 29, 1985. Taxation — Gift taxes — Property liable 1. The 1981 gift tax statute did not “deem” the relinquishment of a life estate as a gift of the “whole property.” Taxation — Gift taxes — Gifts or transfers taxable 2. The gift […]
SOTO v. DEPARTMENT OF REVENUE, TC-MD 101308C (Or.Tax 3-18-2011)
ALMA SOTO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101308C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 18, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management conference was scheduled at […]
ATT CORP. v. DEPARTMENT OF REVENUE, TC 4814 (Or.Tax 6-28-2011)
ATT CORP. AND INCLUDIBLE SUBSIDIARIES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4814.In the Oregon Tax Court. Regular Division, Income Tax. June 28, 2011. OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case is before the court for decision after a trial. Plaintiff (taxpayer) and Defendant (the department) have submitted post-trial briefs. […]
SELBY v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080546D (Or.Tax 8-26-2008)
DEBRA K. SELBY, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080546D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 26, 2008. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. On April 28, 2008, Plaintiff filed a Complaint challenging the assessment of property identified as Account 05007653. On May 13, 2008, Defendant filed its Answer. […]
HOUCK v. COMMISSION, 2 OTR 448 (1966)
HOUCK v. STATE TAX COMMISSION In the Oregon Tax Court. November 9, 1966. Appeal — Property — Act or omission of county assessor 1. Where the County Board of Equalization has refused to consider an adequate petition by the plaintiff he may appeal to the tax commission and the Tax Court under ORS 306.520. Since […]
COURTNEY v. COMMISSION, 2 OTR 20 (1964)
COURTNEY v. STATE TAX COMMISSION In the Oregon Tax Court. July 8, 1964. Installment sale — Satisfaction — Gross income 1. A taxable event occurs if an installment obligation is satisfied at other than its face value. ORS 316.195(1). Installment sales — Satisfaction 2. An obligation is not satisfied until all the rights under the […]
MURRAY v. WASCO COUNTY ASSESSOR, TC-MD 100295D (Or.Tax 2-22-2011)
RICHARD J. MURRAY, Plaintiff, v. WASCO COUNTY ASSESSOR, Defendant. TC-MD 100295D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 22, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account 1220. In his letter dated November 14, 2010, Plaintiff wrote: “Since I physically cannot come […]
PALANDECH v. DEPARTMENT OF REVENUE, TC-MD 100015C (Or.Tax 3-23-2011)
THOMAS R. PALANDECH and GAYLE M. PALANDECH, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100015C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 23, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs timely appealed Defendant’s Notices of Deficiency Assessment (assessments) for 2004, 2005, and 2006.[1] The assessments added wages earned by Plaintiff Thomas […]
DAVIDSON v. COMMISSION, 2 OTR 120 (1965)
DAVIDSON v. STATE TAX COMMISSION In the Oregon Tax Court. March 2, 1965. Capital assets — Distributions of employee’s trust 1. Prior to the enactment of ORS 316.411 in 1963, which allowed distribution payments from employee’s trust to be treated as the sale of a capital asset, such payments were taxed as income in the […]
HAYA ENTERPRISES v. ASSESSOR, TC-MD 080853D (Or.Tax 10-28-2008)
HAYA ENTERPRISES, LLC, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 080853D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 28, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed September 15, 2008, as part of its Answer, requesting that Plaintiff’s Complaint be […]
McCOLLUM v. COMMISSION, 2 OTR 486 (1967)
McCOLLUM v. STATE TAX COMMISSION In the Oregon Tax Court. January 13, 1967. Negligence penalty — Failure to report income 1. Considering the financial condition of the buyer an honest difference of opinion existed between the parties over whether a land sale contract could have a fair market value. The State Tax Commission is not […]
LOWRY v. DEPARTMENT OF REVENUE, 15 OTR 221 (2000)
DAVID D. LOWRY and Loni M. Lowry, Plaintiffs, v. DEPARTMENT OF REVENUE Defendant. TC 4472In the Oregon Tax Court. October 5, 2000 Defendant filed a motion to dismiss because Plaintiffs failed to pay taxes, penalties, and interest before filing their claim in the Regular Division. Plaintiffs claimed that a literal reading of ORS 305.419(1), 305.560, […]
DEPT. OF REV. v. FARIS, 19 OTR 357 (2007)
DEPARTMENT OF REVENUE, Plaintiff, v. Denis J. FARIS and Carolyn M. Faris, Defendants. No. 4755.In the Oregon Tax Court. Decision for the department rendered September 14, 2007. Plaintiff (the department) appeals from a Magistrate Division determination that a Notice of Deficiency issued by the department failed to comply with the certification requirements of ORS 305.265(2)(c). […]
BURRILL RESOURCES v. JACKSON CTY. ASSESS., TC-MD 100332D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100332D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10991209, Lot 109 (subject property). A trial was held in the Oregon […]
RAGSDALE v. DEPT. OF REV., 11 OTR 440 (1990)
Julia D. RAGSDALE v. DEPARTMENT OF REVENUE TC 2958In the Oregon Tax Court. November 7, 1990. Stipulations — Matters which may be subject of stipulation 1. Income tax laws which tax pension benefits of state and local government employees differently from federal employee pensions are unconstitutional. Stipulations — Matters which may be subject of stipulation […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090732D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090732D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 15, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals’ Real Property Order for the subject property identified as Tax Lot R4418B 02100, [1] for tax year 2008-09. […]
JAIN v. WASHINGTON COUNTY ASSESSOR, TC-MD 110174N (Or.Tax 6-10-2011)
RAJIV JAIN, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 110174N.In the Oregon Tax Court. Magistrate Division, Property Tax. June 10, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Defendant’s motion to dismiss, made verbally at the case management conference on May 24, 2011, requesting that this […]
BOTHWELL v. MULTNOMAH COUNTY, TC-MD 090867B (Or.Tax 3-10-2010)
BRET BOTHWELL and VERONICA BOTHWELL, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090867B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the real market value (RMV) of certain residential property for the 2007-08 and 2008-09 tax years. The property is identified in the Multnomah […]
GRISHKEVICH v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090182C (Or.Tax 6-30-2009)
MAX GRISHKEVICH, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090182C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for want of prosecution. The court held two proceedings in the matter, on April […]
MECKES v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080504B (Or.Tax 10-10-2008)
CAROL MECKES, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080504BIn the Oregon Tax Court. Magistrate Division, Property Tax. October 10, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed May 12, 2008. A case management conference was convened on July 10, 2008. Subsequently, written […]
WILSON v. DEPARTMENT OF REVENUE, TC-MD 081023D (Or.Tax 1-12-2009)
MAYLYNDA IRENE WILSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081023D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 12, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss filed November 21, 2008, in its Answer, alleging that Plaintiff failed […]
ROGUE VALLEY MANOR v. COMMISSION, 2 OTR 236 (1965)
ROGUE VALLEY MANOR v. STATE TAX COMMISSION In the Oregon Tax Court. November 9, 1965. Valuation — Replacement cost less depreciation approach 1. Replacement cost less depreciation is the proper approach to value the Manor as the market data approach is eliminated because of a lack of comparable sales and the income approach is eliminated […]
SAYENKO v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080269C (Or.Tax 7-9-2008)
IVAN SAYENKO and YELENA SAYENKO, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080269C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 9, 2008. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion for dismissal of Plaintiffs’ value appeal for the 2007-08 tax year. Defendant asserts Plaintiffs are not “`aggrieved’ within […]
SCHAFFNER v. DEPT. OF REV., 4 OTR 23 (1969)
ALEX SCHAFFNER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 15, 1969. Assessment — Assessor’s power to change tax rolls 1. The assessor is required to assess property at its true cash value as of January 1 of the tax year and although the assessor may later change that valuation, the assessment must […]
McCOY v. DEPT. OF REV., 6 OTR 116 (1975)
TAD O. McCOY, PERSONAL REPRESENTATIVE OF THE WILL AND ESTATE OF JOSEPHINE McCOY, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 18, 1975. Assessment date — Definition 1. It is ordinarily recognized that January 1 is the “assessment date” for each tax year in that it is the date as of which […]
ORE. MOTOR CLUB ET AL v. DEPT. OF REV., 4 OTR 101 (1970)
OREGON MOTOR CLUB AND MINT INVESTMENT CORP. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 30, 1970. Consolidated returns — Eligibility to file 1. Two domestic corporations are not eligible to file consolidated returns where all their income is attributable to Oregon and not subject to apportionment. Submitted on stipulated facts. Jack C. […]
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE, 15 OTR 5 (1999)
MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Kathleen A. Tuneberg, and its Tax Assessor, Robert Ellis v. DEPARTMENT OF REVENUE (Hawaii T S Enterprises, Inc.) and HAWAII T S ENTERPRISES, INC. Taxpayer/Intervenor and John A. and Lois ELORRIAGA Intervenors TC 4282In the Oregon Tax Court. […]
EV. LUTHERAN GOOD SAM. SOC. v. DEPT. OF REV., 5 OTR 14 (1972)
EV. LUTHERAN GOOD SAMARITAN SOCIETY, doing business as EUGENE GOOD SAMARITAN CENTER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 10, 1972. Exemptions — Charitable institutions — Net income 1. The receipt of net income by plaintiff did not derogate from its nonprofit status as some income merely reflects that “financial sagacity” approved […]
BUCCINA v. DEPT. OF REV., 17 OTR-MD 456 (2003)
June BUCCINA and Victor Buccina, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC-MD 020990C.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered July 25, 2003. Plaintiffs appealed Defendant’s adjustment of their 1998 and 1999 state income tax returns that were based on Defendant’s determination that June Buccina’s expenses while working in another state were […]
MACNAUGHTON v. DEPARTMENT OF REVENUE, TC-MD 100918D (Or.Tax 11-17-2010)
SCOTT CHRISTOPHER MACNAUGHTON and TERE RUTH MACNAUGHTON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100918D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 17, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for Plaintiffs’ failure to […]
NUTBROWN v. MUNN, 11 OTR 294 (1989)
Edwin S. and Agnes D. NUTBROWN et al v. Richard A. MUNN et al TC 2867In the Oregon Tax Court. October 4, 1989. Civil rights — Rights protected and discrimination prohibited 1. 42 U.S.C. § 1983 creates a federal cause of action for violations of an individual’s constitutional rights. Administrative law — Judicial powers — […]
CRAWFORD v. COMMISSION, 3 OTR 185 (1968)
JOHN H. AND MARION W. CRAWFORD v. COMMISSION In the Oregon Tax Court. February 9, 1968. Capital gains election — Time limit 1. The time limit within which a taxpayer must elect special capital gains treatment for a sale is one year after the close of the tax year in which any part of the […]
PORT OF COOS BAY v. DEPT. OF REV., 9 OTR 339 (1983)
PORT OF COOS BAY v. DEPARTMENT OF REVENUE TC 1624In the Oregon Tax Court. September 19, 1983. Taxation — Exemptions — General rules of construction 1. Where public corporations are involved, exemption is the rule and taxation the exception. Statutes — Construction and operation — Intention oflegislature 2. Courts must defer to express or implied […]
DEPT. OF REV. v. UNIVERSAL FOODS CORP., 12 OTR 231 (1992)
DEPARTMENT OF REVENUE, State of Oregon v. UNIVERSAL FOODS CORPORATION DEPARTMENT OF REVENUE, State of Oregon v. UNIVERSAL FROZEN FOODS CO. TC 2944 TC 2945In the Oregon Tax Court. June 10, 1992. Statutory construction — Administrative regulations 1. While ORS 305.190 contemplates the issuance of rules, it does not require them before the plaintiff may […]
HARRIS v. COMMISSION, 3 OTR 133 (1967)
ARCHIE HARRIS v. STATE TAX COMMISSION In the Oregon Tax Court. November 28, 1967. Personal property tax — Taxpayer aggrieved — Actual knowledge 1. Taxpayer’s receipt of his tax statement and information from the assessor that they couldn’t find his affidavit for assessment cancellation does not constitute actual knowledge of an act or omission by […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TRUST, TC-MD 090704B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090704B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
O’BRIEN v. DEPARTMENT OF REVENUE, TC-MD 090016B (Or.Tax 4-10-2009)
HARRY G. O’BRIEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090016B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 10, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Defendant moves to dismiss the Complaint filed in this matter. The motion was contained in the Answer filed February 5, 2009. Subsequently, written […]
STEELE v. DEPARTMENT OF REVENUE, TC-MD 080066D (Or.Tax 3-21-2008)
MICHELLE STEELE and CURTIS CROFT, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080066D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 21, 2008. DECISION JILL A. TANNER, Presiding Magistrate. On February 4, 2008, Plaintiffs filed their Complaint challenging Defendant’s Notice of Refund Allocation for the 2006 tax year. After reviewing Plaintiffs’ […]