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Legal Opinion

Ott v. Department of Revenue

Oregon Tax Court

Decided August 22, 2002No. 4559PublishedCited by 3 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

Plaintiffs (taxpayers) Robert W. Ott (Robert) and Sandra D. Ott (Sandra) appeal from a magistrate Decision that upheld the assessment of personal income taxes and interest against Robert for 1996,1997, and 1998. Taxpayers claim that Robert was not a resident of Oregon for those years. Taxpayers also request that Defendant Department of Revenue (the department) adjust their 1998 returns to reflect a like-kind exchange rather than a gain on the sale of their vehicle. Trial on the merits was held in Medford, Oregon.

FACTS

Time Line

Robert was born and lived primarily in…

2Cases cited5 opinions

  1. In Re Noyes' EstateOregon Supreme Court · 1947
  2. Dela Rosa v. Department of RevenueOregon Supreme Court · 1992
  3. Hudspeth v. Department of RevenueOregon Tax Court · 1971
  4. Davis v. Department of RevenueOregon Tax Court · 1995
  5. Dela Rosa v. Department of RevenueOregon Tax Court · 1989

3Cited by3 opinions

  1. Gorski v. Department of Revenue, Tc-Md 091291b (or.tax 11-24-2010)Oregon Tax Court · 2010
  2. Palandech v. Department of Revenue, Tc-Md 100015c (or.tax 3-23-2011)Oregon Tax Court · 2011
  3. Sage v. Department of RevenueOregon Tax Court · 2007

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