DEPT. OF REV. v. CROSLIN

TC 4728.

19 OTR 69 (2006)

DEPARTMENT OF REVENUE, Plaintiff, v. Oscar A. CROSLIN and Gloria J. Bas-Croslin, Defendants.

Tax Court of Oregon, Regular Division.

May 23, 2006.


Attorney(s) appearing for the Case

Jerry Bronner , Assistant Attorney General, Department of Justice, Salem, argued the cause for Plaintiff (the department).

William D. Bailey , Lake Oswego, argued the cause for Defendants (taxpayers).

Decision rendered May 23, 2006.


I. INTRODUCTION

This matter comes before the court for decision after trial.

II. FACTS

Defendants (taxpayers) filed a "zero based return" for tax year 2002, indicating zero personal income and requesting a refund of all withheld Oregon income taxes. In response, Plaintiff (the department) determined...

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