Bechtold v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appealed from the defendant’s Order No. 236, denying plaintiffs’ claim for a refund of their 1971 Oregon income tax payment, based on plaintiffs’ contention that ORS 316.072 (2) (1969 Replacement Part) allows a carry-forward of taxable income losses reported in 1969 and 1970 which were attributable to the payments of federal income taxes for years prior to January 1, 1969.

The facts have been stipulated. For all the years involved, the plaintiffs were cash-basis taxpayers. In 1968, plaintiffs reported federal taxable net income of $395,427. Plaintiffs paid…