Bleasdell v. Department of Revenue

DAN ROBINSON, Magistrate.

Plaintiffs David K. Bleasdell (David) and Joan A. Bleasdell (Joan) appeal an Oregon Department of Revenue Notice of Assessment of personal income taxes and interest for the 2001 tax year. Plaintiffs claim that David was not a resident of Oregon for that year.

I. STATEMENT OF FACTS

Plaintiffs jointly own two properties in Grants Pass, Oregon, which they contracted to purchase in July 1999 while living in Reno, Nevada. Escrow closed on the properties February 3,2000, and Plaintiffs moved their belongings from Nevada to Oregon by U-Haul in March 2000. David drove the…