Legal Opinion
Austin v. Department of Revenue, Tc 4808 (or.tax 10-20-2009)
Oregon Tax Court
Decided October 20, 2009No. TC 4808Published
1Opinion of the Court
ORDER DENYING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT
I. INTRODUCTION
This matter comes before the court on cross-motions for summary judgment by Plaintiffs, Don A. and Patricia A. Austin (taxpayers), and Defendant, Department of Revenue (the department). The tax years at issue are 2002 and 2003. (Ptfs' Mot for Summ J at 1; Def's Cross-Mot for Summ J and Resp at 1 [hereinafter Def's Cross-Mot for Summ J].)
II. STATEMENT OF FACTS
Taxpayer lives in Turner, Oregon, where he has lived since at least 1997.1 (Stip Facts at 1, ¶ 1.) Taxpayer is…
2Cases cited7 opinions
- BP America Production Co. Ex Rel. Amoco Production Co. v. BurtonSupreme Court of the United States · 2006
- Shaw Ex Rel. Zollner v. PACC Health Plan, Inc.Oregon Supreme Court · 1995
- Butler v. Department of RevenueOregon Tax Court · 1997
- United States v. Wealth and Tax Advisory Services, Inc.Court of Appeals for the Ninth Circuit · 2008
- Deblock v. Department of RevenueOregon Supreme Court · 1979
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