SWARENS v. DEPT. OF REV.

OTC 3413; SC S40906.

890 P.2d 1374 (1995)

320 Or. 669

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

Supreme Court of Oregon, In Banc.

Decided March 30, 1995.


Attorney(s) appearing for the Case

Daniel C. Re, of Holmes, Hurley, Bryant, Lovlien & Lynch, Bend, filed the petition, statement, and reply to objection for appellant.

Jerry Bronner, Asst. Atty. Gen., Salem, filed the objections for respondent. With him was Theodore R. Kulongoski, Atty. Gen.


On Appellant's Petition for Attorney Fees and Statement of Costs and Disbursements November 23, 1994.

GRABER, Justice.

In Swarens v. Department of Revenue, 320 Or. 326, 883 P.2d 853 (1994), this court was called on to interpret ORS 314.410(3) in a situation in which the Internal Revenue Service disallowed deductions for losses claimed from tax shelters. The court held that ORS 314.410...

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