847 P.2d 846 Donovan G. PENDELL and Barbara A. Pendell, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. OTC 3150; SC S39418Oregon Supreme Court.Argued and submitted January 7, 1993. The judgment of the Oregon Tax Court affirmed March 25, 1993. Page 609 In Banc On appeal from the Oregon Tax Court.[*] Carl N. Byers, […]