Miller v. Department of Revenue

Taxpayers, who are the general partners and the spouses of the general partners in three Oregon limited partnerships, appeal from a judgment of the Oregon Tax Court that assessed additional Oregon income taxes against them for the years 1985,1986,1987 and 1988. We review for errors of law, ORS 305.445, 1 and affirm.

FACTUAL BACKGROUND

The Tax Court made the following findings of fact, none of which the parties challenge:

“In 1984, Robert Loverin and Paul Miller, who are brothers-in-law, were employed by Rockwood Development Corporation (Rockwood), an Oregon Corporation. Rockwood was owned by…