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BECHTOLD v. DEPARTMENT OF REVENUE

543 P.2d 665 (1975)

Glenn A. BECHTOLD and Ellen Y. Bechtold, Husband and Wife, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided December 18, 1975.

Attorney(s) appearing for the Case

Ira W. Jones, Senior Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was Lee Johnson, Atty. Gen., Salem.

Peter L. Osborne, Portland, argued the cause for respondents. With him on the brief were Edward R. Hall, and Anderson, Hall, Lowthian, Gross & Grebe, Portland.

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

HOWELL, Justice.

This suit was brought in the Oregon Tax Court seeking to reverse a holding by the Department of Revenue which denied plaintiffs' claim for a refund of their 1971 Oregon income tax. In the tax court the plaintiffs contended that ORS 316.072(2) allowed them to carry forward net losses on state taxable income reported in 1969 and 1970. The losses were attributable to deductions for federal income taxes paid for years prior to January 1, 1969. The tax...

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