Paul and Robin MILLER v. DEPARTMENT OF REVENUE Kathleen and Frank JOHNSTON v. DEPARTMENT OF REVENUE Robert H. and Jane LOVERIN v. DEPARTMENT OF REVENUE TC 3763 TC 3764 TC 3768In the Oregon Tax Court. May 16, 1996. Fair market value — Nonrecourse debt — Depreciable basis 1. Debt evidenced by a nonrecourse note is […]
