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DEPARTMENT OF REVENUE v. WAKEFIELD

No. TC 5404.

DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. JAMES WAKEFIELD, Defendant.

Tax Court of Oregon, Regular Division, Personal Income Tax.

February 3, 2022.

ORDER GRANTING PLAINTIFF'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

The parties present cross-motions for partial summary judgment on appeal from a decision in the Magistrate Division. That decision concluded that, under the Full Text Provision of the...

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