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SWARENS v. DEPT. OF REV.

No. OTC 3413; SC S40906.

883 P.2d 853 (1994)

320 Or. 326

Leslie SWARENS, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided November 17, 1994.

Attorney(s) appearing for the Case

Daniel C. Re, of Holmes, Hurley, Bryant, Lovlien & Lynch, Bend, argued the cause on behalf of appellant. With him on the briefs was Kevin J. Keillor, Bend.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause on behalf of respondent. With him on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

UNIS, Judge.

This is a direct appeal from a judgment of the Oregon Tax Court that affirmed an order of the Oregon Department of Revenue (the department) ordering Leslie Swarens (taxpayer) to pay additional personal income tax for the 1981 tax year.

The facts are not in dispute. Before and during 1981, taxpayer was a partner in an investment partnership. The partnership invested in tax shelters in 1979. Based on the partnership's investments, the partnership...

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