Hanson v. Oregon Dept. of Revenue

Taxpayers, founders of a family trust, appeal from an order of summary judgment issued by the Oregon Tax Court, which held that their family trust was ineffective to transfer income to the trust and that taxpayers owed additional individual income tax. Taxpayers contend that the Oregon Tax Court judge had a duty to disqualify himself following their motion for disqualification, and they further contend that a previous determination by the United States Tax Court was an inappropriate basis for the use of the doctrine of collateral estoppel. We affirm.

Taxpayers, then husband and wife, formed a…