DEPARTMENT OF REVENUE, Plaintiff, v. Oscar A. CROSLIN and Gloria J. Bas-Croslin, Defendants. TC 4728.In the Oregon Tax Court. Decision rendered May 23, 2006. Defendant (taxpayers) filed a zero based return for the 2002 tax year. Plaintiff, Department of Revenue (the department), appealed from the magistrate’s order, which held that although taxpayers made frivolous arguments, […]