DEPARTMENT OF REVENUE, Plaintiff, v. Barney E. WHEELER, and Mary A. Wheeler, Defendants. No. TC 4633.In the Oregon Tax Court. Decision for Defendant rendered October 14, 2004. Motions for Reconsideration decided April 25, 2005. See Dept. of Rev. v. Wheeler II, 18 OTR 232 (2005). Defendant Barney Wheeler (Wheeler) was a resident of the State […]