KAREN LOUISE KRESS and LOUIS DAVID KRESS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4413In the Oregon Tax Court. JANUARY 5, 2001 Plaintiffs claimed that estate tax installment payments, costs incurred for taking the Oregon State Bar Examination and certain business start-up expenses were deductible. Defendant disagreed. The court held that Plaintiffs’ […]