Perlman v. Department of Revenue

JILL A. TANNER, Magistrate.

On August 14, 2001, the court filed its Partial Decision on Cross Motions for Summary Judgment as follows:

Plaintiffs appeal Defendant’s Notice of Tax Assessment, dated May 23, 2000, assessing them additional tax for tax year 1996. The matter is before the court on the parties’ Cross Motions for Summary Judgment. The court has considered the stipulated facts and memorandums submitted by the parties.

STATEMENT OF FACTS

The stipulated facts are as follows:

During 1996, Plaintiffs moved to Oregon from Florida. Plaintiffs filed an Oregon Part-Year Residents Income Tax…