Johnson v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiffs have appealed from defendant’s Order No. 1-73-51, dated September 12,1973, assessing a deficiency on account of personal income taxes for the tax year 1969. (The 1969 income tax return was signed by husband and wife but references hereinafter to “plaintiff” refer to plaintiff-husband.)

Following an administrative hearing, the defendant found that a deduction taken on the 1969 return was properly classified as a nonbusiness bad debt on account of moneys owed by Eagle Flightways, Inc., Hillsboro, Oregon, to the plaintiff. The opinion of the defendant…