Legal Opinion
Cole v. Dept. of Rev.
Oregon Tax Court
Decided September 27, 1982No. TC 1435Published
1Opinion of the Court
Decision for defendant rendered September 27, 1982.
Affirmed 294 Or. 188, 655 P.2d 171 (1982). Plaintiffs, husband and wife, appealed from the defendant's Order No. I 80-38, dated August 11, 1980. The defendant's order concluded that the Coles' "Declaration of Trust," establishing the "Daniel W. Cole Estate," was ineffective to transfer Mr. Cole's income to the trust for the tax years 1976 and 1977 and that such income should have been reported upon Oregon individual income tax returns by the Coles for the pertinent years. Accordingly, the defendant's auditor adjusted the individual and…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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