Chapin v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs have appealed from the defendant’s order No. 1-73-26 (dated May 18, 1973), seeking abatement of an income tax deficiency asserted for the calendar year 1969 under ORS chapter 316, the Personal Income Tax Act of 1969.

The additional assessment was based upon the dis-allowance by defendant of a modification by plaintiffs of federal taxable income on the Oregon return in the sum of $729.44. The modification was made to obtain a depreciation deduction on the Oregon return greater than that claimed on the federal return for the calendar year 1969, increasing…