H. K. NEWELL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 14, 1976. Income taxes — Deductions — Federal taxes 1. OAR 150-316.072, the Department of Revenue’s regulation, construing Or Laws 1973, ch 751, § 1, to limit the deduction of federal income taxes on Oregon’s 1974 personal income tax returns to $3,000 […]
