Miller v. Department of Revenue

Carl N. Byers, Judge pro tempore.

Plaintiffs appeal from an order of the Department of Revenue denying refund claims for the" years 1967 and 1968. Plaintiffs’ refund claims are based on an attempt to carry back net operating losses incurred in the tax years 1969 and 1970. The Department of Revenue denied the claims on the ground that a net operating loss incurred after January 1, 1969, cannot be carried'back to tax years prior to that date.

The parties have stipulated to the facts and argue only the application of the law to those facts. Plaintiffs are husband and wife, Oregon residents, who…