HILLENGA v. DEPT. OF REV.

TC 5086.

21 OTR 396 (2014)

Marlin "Mike" E. HILLENGA and Sheri C. Hillenga, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

May 15, 2014.


Attorney(s) appearing for the Case

Kevin P. O'Connell , Hagen O'Connell LLP, Portland argued the cause for Plaintiffs (taxpayers).

Darren Weirnick , Senior Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant Department of Revenue (the department).

Decision for Defendant rendered May 15, 2014.


I. INTRODUCTION

This case comes before the court for decision following a trial in the Regular Division. Plaintiffs (taxpayers) allege that they were not Oregon residents for purpose of determining Oregon income tax liability for the calendar year 2006. Taxpayers also dispute certain adjustments made by Defendant...

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