Legal Opinion
Kaufman v. Department of Revenue, Tc 4932 (or.tax 7-27-2010)
Oregon Tax Court
Decided July 27, 2010No. TC 4932Published
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 the motion for summary judgment of Plaintiffs Richard and Sarah Kaufman (taxpayers) and the cross-motion for summary judgment of Defendant Department of Revenue (the department).
II. STATEMENT OF FACTS
Taxpayers own a single-family residence in Deschutes County (county). Taxpayers are not the original owners, but acquired the property in May of 2005. (Def's Cross-Mot Summ J; Department of Revenue (DOR) Conf R at 57.) Prior to their…
2Cases cited7 opinions
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Ohio State Life Insurance v. Department of RevenueOregon Tax Court · 1993
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