Dennis v. Department of Revenue, Tc-Md 091424d (or.tax 9-8-2010)

DECISION

Plaintiffs appeal Defendant's Notice of Refund Denial, dated September 10, 2009, for Oregon income tax year 2005. A trial was held in the Oregon Tax Court courtroom, Salem, Oregon, on June 21, 2010. Greg Ripke (Ripke), Certified Public Accountant, appeared on behalf of Plaintiffs. Sharon L. Chauran (Chauran), Ripke's Office Manager and wife, testified on behalf of Plaintiffs. Faith Derickson (Derickson), Auditor, appeared and testified on behalf of Defendant.

Plaintiffs' Exhibits 1-14 and Defendant's Exhibits A-M were offered and received without objection.

I. PRELIMINARY MATTERS

Plaintif…