1. Home
  2. Browse Decisions
  3. P.2d
  4. 719 P.2d
  5. 719 P.2d 869 (1986)
 

PETERSEN v. DEPT. OF REV.

Tax Court No. 2310; SC S32318.

719 P.2d 869 (1986)

301 Or. 144

Paul J. PETERSEN, Appellant, Jeanne M. Petersen, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided May 20, 1986.

Attorney(s) appearing for the Case

Paul J. Petersen, in propria persona, Hood River, argued the cause and filed the brief for appellant.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before PETERSON, C.J., and LENT, CAMPBELL, CARSON, JONES and GILLETTE, JJ.

PER CURIAM.

The appellant is a taxpayer who lived and was employed in California. In 1979 he executed a salary reduction agreement for the purchase of a retirement annuity contract, intending that he not be taxed, at that time, on the money used to purchase the annuity.

He later moved to Oregon. In 1980 and 1981, while living in Oregon, he withdrew the annuity funds. He reported the withdrawn funds as income on his federal income tax return, but showed them...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases