Ruff v. Dept. of Revenue, Tc-Md 060814d (or.tax 9-30-2008)

DECISION

I. INTRODUCTION

Plaintiff appeals Defendant's denial of her claimed child care credit and working family credit, and an income adjustment of $10,571 made to her 2004 Oregon Individual Income Tax Return. A trial was held on July 8, 2008, in the courtroom of the Oregon Tax Court, Salem, Oregon. Robert W. Ruff (Ruff), Certified Public Accountant, appeared and testified on behalf of Plaintiff. Although present at the trial, Plaintiff did not testify. Allen Schweigert (Schweigert), Tax Auditor, appeared and testified on behalf of Defendant.

At trial, the parties stipulated that Plaintiff…