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ARNOLD v. DEPARTMENT OF REVENUE

(OTC 4384; SC S48786).

72 P.3d 634 (2003)

335 Or. 507

Edward W. ARNOLD and Edith Arnold, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided July 17, 2003.

Attorney(s) appearing for the Case

Edward W. Arnold, appellant pro se, filed the briefs for himself and Edith Arnold. With him on the briefs was Edith Arnold.

Douglas M. Adair, Assistant Attorney General, Salem, filed the brief for respondent. With him on the brief were Hardy Myers, Attorney General, and Jerry Bronner, Assistant Attorney General.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, RIGGS, DE MUNIZ, and BALMER, Justices.

PER CURIAM

This is an appeal from an Oregon Tax Court judgment that denied taxpayers $58,934 in credits that they claimed on their 1995 Oregon income tax return. Taxpayers assert that the Oregon Department of Revenue (department) violated its own administrative rules when collecting state income tax from taxpayers. They argue that the Oregon tax system has "connected" with the federal tax system, permitting them to claim as tax credits damages for improper action...

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