Department of Revenue v. Faris

I. INTRODUCTION

This case comes before the court on Plaintiff's Motion for Partial Summary Judgment and Defendants' Motion for Summary Judgment. The parties have also submitted a Stipulation of Facts and a Supplemental Stipulation of Facts. Plaintiff (the department) appeals a Magistrate Division decision in favor of Defendants. Defendants (taxpayers) request that the decision of the magistrate be upheld. The department was represented by counsel. Taxpayers appeared prose.

II. FACTS

Taxpayers timely filed a joint personal income tax return for tax year 1997 that reported a small amount of…