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TALLMAN v. DEPARTMENT OF REVENUE

526 P.2d 556 (1974)

Jim D. TALLMAN and Nancy J. Tallman, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Submitted on Briefs September 6, 1974.

Attorney(s) appearing for the Case

Ralph R. Bailey, Leonard H. Beasley, Walter H. Grebe of Morrison, Bailey, Dunn, Cohen & Miller, Portland, for appellants.

Lee Johnson, Atty. Gen., Walter J. Apley, Asst. Atty. Gen., and Theodore W. deLooze, Chief Tax Counsel, Salem, for respondent.

Before O'CONNELL, C.J., and McALLISTER, HOLMAN, TONGUE, HOWELL, BRYSON and SLOPER, JJ.

HOWELL, Justice.

This is a tax case in which the plaintiffs seek to carry back a net operating loss suffered in 1970 as a deduction to their 1967 and 1968 income taxes, or to carry the loss forward as a deduction to their 1971 taxes. The Department of Revenue allowed a deduction in 1969 in an amount identical with the deduction allowed on plaintiffs' federal tax return. All other deductions were denied. The Oregon Tax Court affirmed. 5 OTR Adv.Sh. 375 (1974).

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