Legal Opinion
Hahn v. Department of Revenue
Oregon Tax Court
Decided March 30, 1981No. TC 1464PublishedCited by 1 opinion
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The plaintiff has appealed from defendant’s Order No. 180-74, dated November 3,1980, executed by the Director of the Department of Revenue. The order denied the plaintiff an income tax deduction in the sum of $3,400, claimed under the provisions of ORS 316.067(l)(c), for each of the tax years 1977 and 1978. The sole issue presented is a legal one, the construction of ORS 316.067(1)(c), and the matter was submitted to the court by counsel through written arguments.
The pertinent parts of ORS 316.067 read as follows:
“(1) There shall be subtracted from federal taxable…
2Cases cited9 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Davis v. Wasco Intermediate Education DistrictOregon Supreme Court · 1979
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
- Cal-Roof Wholesale, Inc. v. State Tax CommissionOregon Supreme Court · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bain v. Department of Revenue Oregon Aqua-Foods, Inc.Oregon Tax Court · 1981