BROWN v. DEPT. OF REV.

OTC 2686; SC S35543.

778 P.2d 950 (1989)

308 Or. 111

James R. BROWN and Anne E. Brown, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided June 13, 1989.


Attorney(s) appearing for the Case

Joseph Wetzel, Portland, argued the cause and filed the brief for appellants. With him on the brief was Wetzel & DeFrang, Portland.

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


VAN HOOMISSEN, Justice.

Plaintiffs appeal from a judgment of the Oregon Tax Court affirming an assessment by the Department of Revenue for omitted income for the year 1980.1 The assessment resulted after the department disallowed plaintiffs' exclusion from Oregon income of $235,000 they had reported on their 1980 federal return.2 The issue is whether plaintiffs have sustained their burden to show by a preponderance...

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