Legal Opinion
Pettibone v. Department of Revenue
Oregon Tax Court
Decided November 13, 2003No. TC-MD 011259DPublished
1Opinion of the Court
JILL A. TANNER, Magistrate.
Plaintiffs appeal Defendant’s assessment of state income tax for tax year 2000. The issue is before the court on the parties’ cross-motions for summary judgment. The court heard oral argument on September 10, 2003. John R. Potter, Attorney at Law, appeared for Plaintiffs. Jerry Bronner, Assistant Attorney General, represented Defendant.
I. STATEMENT OF FACTS
Plaintiffs, Richard and Christina Pettibone, were residents of Vancouver, Washington, during the tax year (2000) at issue. Until November 15,1999, Richard Pettibone (Pettibone) was employed by NACCO Materials…
2Cases cited9 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- ELDRIDGE v. JohnstonOregon Supreme Court · 1952
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Mail-Well Envelope Company v. SaleyOregon Supreme Court · 1972
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