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ZAMANI v. DEPT. OF REV.

No. TC 4782.

19 OTR 400 (2008)

Joseph ZAMANI, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

March 14, 2008.

Attorney(s) appearing for the Case

Joseph Zamani, Plaintiff (taxpayer), filed a response and argued the cause pro se.

Melisse S. Cunningham, Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant (the department).

Decision for Defendant rendered March 14, 2008.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on the Motion for Summary Judgment of Defendant Department of Revenue (the department) and the Response of Plaintiff (taxpayer).1

II. FACTS

The facts in this case are not in dispute. The department determined that taxpayer was...

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