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BAISCH v. DEPT. OF REV.

Nos. OTC 3029, OTC 3131. SC S39327.

850 P.2d 1109 (1993)

316 Or. 203

Jan T. and Marsha M. BAISCH, Remy W. and Barbara F. Fulsher, Richard F. and Mary J. Goos, Wallace V. and Joan McKay, and Alonzo P. and Marybeth P. Stiner, Plaintiffs, and Robert and Mary Borghorst, Michael T.H. and Ruth M. Brodeur, Ronald W. and Jean A. Harriman, Janice O. Hayslip, Scott S. and Mary L. Hinsdale, Jonathan H. and Karen C. Hoppert, Wayne C. Kaesche, Thomas A. and Ginger L. Lorence, Douglas E. and Lois R. McQuown, Vincent R. and Dorothy A. Molin, Mrs. Hester H. Nau, Bianca Pastega, Mario D. and Alma M. Pastega, Richard A. and Yvonne Potter, Craig J. and Diana L. Rohlfing, Leslie F. and Maryellen R. Stevens, Douglas M. and Betty J. Thompson, Peter Barnhisel, for the Estate of Charlie Woodstock, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Frank T. DUNN, Jr., and Barbara Dunn, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 6, 1993.

Attorney(s) appearing for the Case

Kevin O'Connell, of O'Connell, Goyak & DiLorenzo, Portland, argued the cause, for appellants. Thomas J. Frazer, filed the brief.

Rochelle Nedeau, Asst. Atty. Gen., Salem, argued the cause, for respondent. With her on the brief were Charles S. Crookham, Atty. Gen., and Bonni C. Canary, Asst. Atty. Gen., Salem.

GRABER, Justice.

Taxpayers, who are limited partners in Bakersfield Associates (Bakersfield), an Oregon limited partnership, appeal from a judgment of the Oregon Tax Court.1 The Tax Court held that a 1982 Bakersfield sale and leaseback of commercial property was a "sham" and, consequently, disallowed all deductions on taxpayers' personal income tax returns for 1982 through 1984 that were attributable to taxpayers' investments in that transaction...

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