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CHRISTIAN v. DEPARTMENT OF REVENUE

526 P.2d 538 (1974)

Everett Z. CHRISTIAN and Janice Christian, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided September 5, 1974.

Attorney(s) appearing for the Case

Otto F. Vonderheit, Eugene, argued the cause for appellants. With him on the briefs were Kaye C. Robinette and Vonderheit, Hershner & Hunter, Eugene.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Chief Tax Counsel, Salem.

HOWELL, Justice.

This suit was brought in the Oregon Tax Court seeking to reverse a ruling by the Department of Revenue denying loss carryback and carryforward deductions to the taxpayer. Plaintiffs suffered a net operating loss in 1969. They attempted to carry that loss back as a deduction to income earned in 1967 and 1968, or in the alternative, to carry it over to 1970. The defendant demurred to the complaint on the grounds that it failed to state a cause of suit...

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