Criv Investments, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Taxpayer appeals an assessment of additional income taxes for the 1990 tax year and the denial of refunds for taxes paid for 1989 and 1990. Taxpayer claims that, as a nonresident limited partner, it is not subject to tax by Oregon. The matter was submitted to the court on cross motions for summary judgment. Although the parties do not agree on all of the facts, they agree there is no dispute of material fact. The court has considered the written and oral arguments of the parties.

FACTS

Taxpayer is a Texas corporation headquartered in that state. It is an investment…