Hillenga v. Dept. of Rev.

178 November 13, 2015 No. 44 IN THE SUPREME COURT OF THE STATE OF OREGON Marlin “Mike” E. HILLENGA and Sheri C. Hillenga, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant. (TC-RD 5086; SC S062603) En Banc On appeal from the Oregon Tax Court.* Henry C. Breithaupt, Judge. Submitted on the record July 21, 2015. Darren Weirnick, Assistant Attorney General, Salem, filed the briefs for appellant. With him on the briefs was Ellen F. Rosenblum, Attorney General. Marlin “Mike” E. Hillenga and Sheri C. Hillenga, appear- ing pro se, filed the brief for respondents. LINDER, J. The…