Jones v. Department of Revenue, Tc-Md 000753a (or.tax 7-8-2008)

DECISION

Plaintiffs appeal Defendant's assessments of state income tax for tax year 1995. This matter is before the court on cross-motions for summary judgment filed by the parties. Oral argument was held in the courtroom of the Oregon Tax Court, Salem, Oregon, on March 6, 2008.

There is no material issue of fact.

I. STATEMENT OF FACTS

Plaintiffs are three corporations located in Washington D.C., Idaho, and Utah and their shareholders-employees. (Stip Facts 27, 38, 42.)1 Shareholders-employees of Plaintiff corporations are referred to as Principals under the terms of the Partnership Agreement of…