JEDDELOH v. DEPARTMENT OF REVENUE


578 P.2d 1233 (1978)

282 Or. 291

Fred JEDDELOH and Louise C. Jeddeloh, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 1.

Argued and Submitted December 8, 1977.


Attorney(s) appearing for the Case

James C. Griggs and Daniel A. Ritter, Salem, argued the cause and filed briefs for appellants.

James D. Manary, Asst. Atty. Gen., Salem, argued the cause and submitted a brief for respondent. With him on the brief was James A. Redden, Atty. Gen., Salem.

Before DENECKE, C.J., and HOLMAN and LENT, JJ., and RICHARDSON, J. Pro Tem.


LENT, Justice.

This case involves an appeal by the plaintiff-taxpayer1 from an adverse decision by the Tax Court. Jeddeloh v. Dept. of Rev., 7 OTR 49 (1977). Certain of the taxpayer's debts became worthless in 1973 and were claimed as a business bad debt loss deduction on the taxpayer's 1973 Oregon Personal Income Tax Return. The Department of Revenue (Department) disallowed the deduction of the full amount of the bad debt loss...

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