Preble v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Plaintiffs’ First Motion for Summary Judgment and Defendant’s cross Motion for Summary Judgment relating to the same issue. There is no dispute of material fact, and the motions present a single legal issue.

Plaintiffs (taxpayers) timely filed their Oregon Income Tax Returns for the years 1977,1978, and 1979. Taxpayers’ Federal Income Tax Returns for the same years were audited by the Internal Revenue Service. As a result of the federal audit, Defendant (department) issued Notices of Deficiency with regard to taxpayers’ Oregon Income Tax…