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RUSSELL v. DEPT. OF REV.

TC-MD 060008D.

19 OTR 228 (2007)

Kevin L. RUSSELL and Susan Russell, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Magistrate Division.

January 3, 2007.

Attorney(s) appearing for the Case

Orlando Medina , Landye Bennett Blumstein LLP, Portland, filed the motion for Plaintiffs.

Jerry Bronner , Assistant Attorney General, Department of Justice, Salem, filed the motion for Defendant.

Decision for Defendant rendered January 3, 2007.

This matter is before the court on the parties' crossmotions for summary judgment. At a case management conference held Wednesday, November 8, 2006, the parties agreed that the court should consider the following pleadings: Stipulation of Facts, filed May 16, 2006; Plaintiffs' Motion for Summary Judgment, filed...

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