Lee v. Department of Revenue

SAMUEL B. STEWART, Judge.

The plaintiffs appealed from defendant’s Order No. I 82-30 determining that the plaintiff owed Oregon personal income tax for 1976 in the amount of $506,.plus the statutory interest. This deficiency resulted from the defendant’s dis-allowance of certain deductions claimed by the plaintiffs as business expenses.

The plaintiffs owned a condominium unit at the Inn at Otter Crest in Lincoln County. The plaintiffs entered into a joint venture with other unit owners whereby the units were to be rented to the general public by an agent. Paragraph 8 of the agreement governing…