Legal Opinion
Combs v. Department of Revenue
Oregon Tax Court
Decided November 1, 1999No. TC 4398PublishedCited by 6 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on Defendant Department of Revenue’s (the department) motion for summary judgment. Oral argument on the motion was heard October 6, 1999. Robert R. Combs (taxpayer) appeared pro se and James C. Wallace, Assistant Attorney General, represented the department.
Taxpayer appeals from a magistrate Decision upholding the assessment of personal income taxes for 1996. Taxpayer did not file an Oregon personal income tax return for 1996, even though he had wage income of $28,019 and unemployment compensation of $2,408.
Taxpayer contends that wages are…
2Cited by6 opinions
- Dept. of Rev. v. CroslinOregon Tax Court · 2006
- Dept. of Rev. v. FarisOregon Tax Court · 2007
- Negrete v. Dept. of Rev.Oregon Tax Court · 2006
- Sesma v. Department of RevenueOregon Tax Court · 2002
- Godwin v. Department of Revenue, Tc-Md 080027d (or.tax 5-13-2008)Oregon Tax Court · 2008
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