Dane v. Department of Revenue, Tc-Md 100440d (or.tax 2-2-2011)

DECISION

Plaintiffs appeal Defendant's denial of their amended Oregon state income tax returns for tax years 2006 and 2007, and Defendant's denial of 2006 claimed deductions for one of Plaintiffs' rental properties. A trial was held in the Oregon Tax Courtroom, Salem, Oregon, on September 8, 2010. Charles Dane (Charles) and Louise Dane (Louise) testified on their own behalf1 Defendant was represented by Darren Weirnick, Assistant Attorney General. Ron Graham (Graham), auditor, testified on behalf of Defendant.

In its Amended Answer, filed August 17, 2010, Defendant raised the affirmative…