David M. PERLMAN and Celia P. Fulton, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC-MD 000998D.In the Oregon Tax Court. Magistrate Division. Decision on Cross Motions for Summary Judgment allowed in part, denied in part, rendered January 24, 2002. Plaintiffs appealed the assessment of additional income tax on their share of undistributed S corporation income for […]