VAN NATTA v. DEPT. OF REV.

OTC 3612; SC S42191.

913 P.2d 305 (1996)

323 Or. 62

George VAN NATTA, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 21, 1996.


Attorney(s) appearing for the Case

Robert P. Van Natta, of Van Natta & Petersen, St. Helens, argued the cause and filed the brief, for appellant.

Rochelle Nedeau, Assistant Attorney General, Salem, argued the cause, for respondent. With her on the brief was Theodore R. Kulongoski, Attorney General.


GRABER, Justice.

Taxpayer appeals from a final judgment of the Tax Court affirming the Department of Revenue's (the department's) disallowance of taxpayer's claimed deductions of contract logging costs for 1991 and the first half of 1992. On de novo review, ORS 305.445, we reverse and remand.

Taxpayer has owned the forestland in this case since 1940. During the period at issue, an enterprise known as Van Natta Brothers had a series of contracts with...

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