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COLEMAN v. DEPT. OF REV.

TC 4820.

19 OTR 511 (2008)

Steven L. COLEMAN and Lisa F. Coleman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

September 23, 2008.

Attorney(s) appearing for the Case

Greg A. Hunt, Eugene, filed the motion and argued the cause for Plaintiffs (taxpayers).

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

Decision for Defendant rendered September 23, 2008.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This is one of several cases, specially designated by the court to the Regular Division, that involve challenges to the actions of the Department of Revenue (the department) in connection with contested donations of certain "kicker" refunds to the State School Fund. The matter is before the court on...

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