MILLER v. DEPT. OF REVENUE, 270 Or. 143 (1974)

526 P.2d 543

MILLER ET UX, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Oregon Supreme Court.Submitted on briefs September 11, 1974
Reversed September 26, 1974

Appeal from Oregon Tax Court.

CARL N. BYERS, Judge pro tempore.

REVERSED.

Morris J. Galen, of Tonkon, Galen Baker, Portland, for appellants.

Lee Johnson, Attorney General, and Walter J. Apley, Assistant Attorney General, Salem, for respondent.

Before O’CONNELL, Chief Justice, and McALLISTER, HOLMAN, TONGUE, HOWELL, and SLOPER, Justices.

HOWELL, J.

This is a tax case in which the plaintiffs seek to carry back a net operating loss suffered in 1969 as a deduction to their 1967 income taxes and to carry back a loss suffered in 1970 as a deduction to their 1968 taxes. The Department of Revenue denied the deduction, and the Oregon Tax Court affirmed. 5 OTR 397
(1974).

This case is controlled by our decision in Christian v. Department of Revenue, 269 Or. 469, 526 P.2d 538 (1974).

Reversed.

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