Palafox v. Department of Revenue, Tc-Md 101263b (or.tax 10-25-2011)

DECISION

Plaintiffs appealed Defendant's Notice of Refund Adjustment and/or Distribution for the 2009 tax year. A trial was held in this matter on June 9, 2011, in the Tax Courtroom, Salem, Oregon. Jose J. Palafox (Palafox) appeared and testified on behalf of Plaintiffs. Faith Derickson (Derickson), Tax Auditor, appeared and testified on behalf of Defendant. Plaintiffs' Exhibits 1, 2, 3, 4, 5, and 6 as well as Defendant's Exhibits A, B, and C were offered and received without objection. The record closed on June 9, 2011.

I. STATEMENT OF FACTS

Plaintiffs request that their parents, Ruben and…