EVERETT Z. AND JANICE CHRISTIAN v. DEPARTMENT OF REVENUE CLIFTON G. AND CAROL CHRISTIAN v. DEPARTMENT OF REVENUE LOIS CHRISTIAN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 20, 1973. Deduction — Net operating loss — Carry-back 1. Since the pre-1969 Oregon income tax law did not allow carry-backs and the income for […]
