Khalaf v. Dept. of Rev.

563 Submitted on the briefs May 5, judgment of Tax Court affirmed September 30, 2021 Rami KHALAF, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent. (TC 5347) (SC S067721)

495 P3d 1258

Taxpayer was in the business of buying products for customers in the United Arab Emirates, primarily all-terrain vehicles. He sought to claim certain busi- ness deductions on his 2013 income tax return, including depreciation for a dune buggy that taxpayer had purchased for use as a demonstration model, and a business expense deduction for payments made to his sisters to rent an…