GLENN A. and ELLEN Y. BECHTOLD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 25, 1974. Personal income tax — Cash basis — Pre-1969 taxes 1. A cash-basis taxpayer under ORS 316.072 may deduct payments made for pre-1969 tax years in the post-1968 tax year in which they are paid. Statutory construction — […]
