DEPT. OF REV. v. FARIS II

No. 4755.

19 OTR 357 (2007)

DEPARTMENT OF REVENUE, Plaintiff, v. Denis J. FARIS and Carolyn M. Faris, Defendants.

Oregon Tax Court Regular Division.

September 14, 2007.


Attorney(s) appearing for the Case

Darren Weirnick, Assistant Attorney General, Department of Justice, Salem, filed the brief and argued the cause for Plaintiff (the department).

Denis J. Faris and Carolyn M. Faris, Defendants (taxpayers), filed the brief and argued the cause pro se.


Decision for the department rendered September 14, 2007.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court for decision after trial.

II. FACTS

On April 14, 1998, Defendants Denis J. Faris and Carolyn M. Faris (taxpayers) timely filed Oregon and federal joint personal income tax returns for tax year 1997. On January 16, 1999, taxpayers filed an amended federal return for the 1997 tax year...

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