Spears v. Department of Revenue, Tc 4891 (or.tax 12-7-2010)

ORDER GRANTING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION

This matter is before the court on the motion for summary judgment of Plaintiffs (taxpayers) and the Response to Motion for Summary Judgment on Affirmative Defense of Defendant Department of Revenue (department). On prior cross-motions, the court concluded that it would review on ade novo basis only the decision of the magistrate to dismiss the case, but would take all relevant evidence as to the factual situation relating to that decision and not limit the record to the facts known to the magistrate when the decision was…