Schauer v. Department of Revenue

CARL N. BYERS, Judge.

This case arises out of plaintiffs claim for an income tax refund for the year 1979. The claimed refund was based upon an income tax subtraction for pension income plaintiff had received as the surviving spouse of a United States Public Retiree. Defendant denied the refund claim, which was filed on February 26,1985, on the grounds that it was filed late.

Prior to 1983, one of the modifications to federal taxable income allowed in computing Oregon’s taxable income was a deduction for amounts received by a retiree under a public retirement system. ORS 316.067. By section 1…