1. Home
  2. Browse Decisions
  3. OTR
  4. 19 OTR
  5. 19 OTR 559 (2009)
 

DEPT. OF REV. v. KELLY

TC 4829.

19 OTR 559 (2009)

DEPARTMENT OF REVENUE, Plaintiff, v. Cassandra K. KELLY, Defendant.

Oregon Tax Court, Regular Division.

April 21, 2009.

Attorney(s) appearing for the Case

Keith L. Kutler , Assistant Attorney General, Department of Justice, Salem, Oregon, filed the motion and argued the cause for Plaintiff (department).

Hertsel Shadian , Portland, filed the motion and argued the cause for Defendant (taxpayer).

Decision for Defendant rendered April 21, 2009.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment and stipulated facts filed by Plaintiff (department) and Defendant (taxpayer).

II. FACTS

Taxpayer lives in Portland, Oregon. In 2005, taxpayer individually filed and was approved for property tax deferral pursuant to ORS 311.666 to 311.701.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases