Lucas v. Department of Revenue, Tc-Md 100722b (or.tax 6-30-2011)

DECISION

Plaintiff appeals the Notices of Deficiency Assessment issued by Defendant for the 2006, 2007, and 2008 tax years. A telephone trial was held in this matter on March 23, 2011. Plaintiff appeared and testified on his own behalf. Sharon J. Watson, Tax Auditor, appeared and testified on behalf of Defendant. As an exhibit, Plaintiff submitted a copy of OAR 150-316.127-(E). Defendant submitted Exhibit A, a photograph of Plaintiff's personal pickup truck. Both exhibits were received without objection.

I. STATEMENT OF FACTS

Plaintiff testified that he lives in Vancouver, Washington, and had…