Lowell E. PATTON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4621.In the Oregon Tax Court. Decision for Defendant rendered October 14, 2004. Motions for Reconsideration decided April 21, 2005. See Patton II v. Dept. of Rev., 18 OTR 256 (2005). Plaintiff (taxpayer) purchased forestland and harvested timber from that property within five years of […]
