Charles S. Gauger, P.C. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals the assessment of additional Multnomah County Business Income Tax (MCBIT) for the years 1986,1987 and 1988. Plaintiff moved for summary judgment and Multnomah County intervened and defended. The legal issues were presented by counsel in written memoranda and telephonic oral arguments. The court finds there is no dispute of material facts.

FACTS

Plaintiff is a professional corporation whose sole shareholder is an attorney. For the years in question, plaintiff elected to be taxed under subchapter S of the Internal Revenue Code; its qualification for this…