Anderson v. Department of Revenue

SALLY L. KIMSEY, Magistrate.

Plaintiffs appeal Defendant’s denial of their refund claim. The refund claim involves tax year 1996. Plaintiffs also appeal Defendant’s Notice of Deficiency for tax year 1997. The issue is before the court on the parties’ cross-motions for summary judgment.

STATEMENT OF FACTS

Plaintiffs filed their 1996 and 1997 Oregon Income Tax Returns on or about August 15, 2000. The 1996 return indicated a refund of $1,300. The refund is the result of a claimed deduction for an allegedly worthless nonbusiness debt. Plaintiffs allocated $126 of that refund to tax year 1997.

Plaintif…