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MAY v. DEPARTMENT OF REVENUE

526 P.2d 542 (1974)

Earle C. MAY and Edna M. May, 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

Richard F. Deich, of Deich, Deich & Hinton, Portland, argued the cause and filed the briefs for appellants.

Ted E. Barbera, 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 to reverse a ruling of the Department of Revenue denying the plaintiffs a net operating loss carryback. Plaintiffs suffered a loss in 1970. They sought to carry that loss back to 1967 as a deduction. When the deduction was denied by the defendant Department of Revenue the plaintiffs attempted to carry the loss back to 1969, as an alternative interpretation of the loss carryback provisions of the federal...

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