Jack R. SCHMIDT, Jr. and Lynette M. Dupeé, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4817.In the Oregon Tax Court. Decision for Defendant rendered September 23, 2008. Plaintiffs (taxpayers) appeal the denial of their 2006 income tax “kicker” refund by Defendant (the department). Under a general policy, the department would not make refund payments to […]