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MILLER v. DEPT. OF REV.

OTC 3763, 3764, 3768; SC S43674.

958 P.2d 833 (1998)

327 Or. 129

Paul MILLER and Robin Miller, Appellants, v. DEPARTMENT OF REVENUE, STATE of OREGON, Respondent. Kathleen JOHNSTON and Frank Johnston, Appellants, v. DEPARTMENT OF REVENUE, STATE of OREGON, Respondent. Robert H. LOVERIN and Jane Loverin, Appellants, v. DEPARTMENT OF REVENUE, STATE of OREGON, Respondent.

Supreme Court of Oregon.

Decided May 21, 1998.

Attorney(s) appearing for the Case

Steven W. Seymour, of Samuels, Yoelin, Kantor, Seymour & Spinrad, LLP, Portland, argued the cause and filed the briefs for appellants.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief were James C. Wallace, Assistant Attorney General, and Hardy Myers, Attorney General.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, DURHAM and LEESON, JJ.

LEESON, Justice.

Taxpayers, who are the general partners and the spouses of the general partners in three Oregon limited partnerships, appeal from a judgment of the Oregon Tax Court that assessed additional Oregon income taxes against them for the years 1985, 1986, 1987 and 1988. We review for errors of law, ORS 305.445,1 and affirm.

FACTUAL BACKGROUND

The Tax Court made the following findings of fact, none of which the...

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