Arling v. Department of Revenue, 4378 (or.tax 3-24-2000)

ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT and GRANTING DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT

This matter is before the court on Plaintiff's Motion for Summary Judgment and Defendant's Cross Motion for Summary Judgment. There appears to be no dispute of material fact.

FACTS

Plaintiff (taxpayer) did not file personal income tax returns for 1991 through 1996 until June 15, 1998. As filed, taxpayer's returns for 1991 and 1992 reported refunds due, which taxpayer carried over as payments on subsequent years. Defendant Department of Revenue (the department) disallowed the refund…