Arnold v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal defendant’s orders which upheld assessments for personal income taxes for the years 1986 and 1987. Plaintiff Edward Arnold (Edward) appeared at the trial held October 21, 1991, and presented evidence to support plaintiffs’ position. Based on the evidence submitted, the court finds the following facts:

Plaintiffs did not timely file Oregon income tax returns for 1980 and 1981. The first of many contacts took place in November, 1982, when defendant requested returns for the years 1980 and 1981. As time went by and later returns were not filed, defendant had…