Legal Opinion
Wright v. Dept. of Rev.
Oregon Tax Court
Decided April 27, 2006No. TC 4736PublishedCited by 3 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court for decision after trial.
II. FACTS
Plaintiffs (taxpayers) did not file their 1998 personal income tax return with Defendant (the department) before April 15, 2002. Had they done so, they would have been eligible to receive the refund they claimed on that return. ORS314.415(1)(b)(A).1 Instead, the department did not receive taxpayers' return until September 30, 2004. Accordingly, the department denied taxpayers a refund. See DeArmond v. Dept.of Rev., 14 OTR 112, 118 (1997) (where taxpayers' return "was filed after the three-year period allowed for…
2Cases cited9 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Welch v. Washington CountyOregon Supreme Court · 1992
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
- Schellin v. Department of RevenueOregon Tax Court · 2000
- Hoyt Street Properties LLC v. Department of RevenueOregon Tax Court · 2005
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Webb v. Dept. of Rev.Oregon Tax Court · 2006
- Chaff v. Dept. of Revenue, Tc-Md 080892c (or.tax 1-16-2009)Oregon Tax Court · 2009
- Dennis v. Department of Revenue, Tc-Md 091424d (or.tax 9-8-2010)Oregon Tax Court · 2010