DENNISTON v. DEPARTMENT OF REVENUE

TC 1210; SC 26002.

601 P.2d 1258 (1979)

287 Or. 719

F. Edwin DENNISTON and Anne L. Denniston, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided October 30, 1979.


Attorney(s) appearing for the Case

F. Edwin Denniston, filed a brief in pro. per.

James A. Redden, Atty. Gen., and Ira W. Jones, Asst. Atty. Gen., Salem, for respondent.


PETERSON, Justice.

This is an appeal by plaintiffs (referred to herein as "taxpayers") from an order of the Tax Court upholding a deficiency assessment of the Department of Revenue. The issue is whether the taxpayers are liable for Oregon income tax on gains realized from the sale of their California home while taxpayers lived in California, but not recognized1 for federal income...

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