Department of Revenue v. Michael J. Foote, 19 Or. Tax 405 (2008)
Mar 17, 2008OUTCOME: Oregon Department of Revenue complaint was void and refiling was too late
Our client won tax case in Magistrate's Division of Oregon Tax Court regarding restoration to Oregon basis of pre-Oregon losses that were disallowed by Oregon. He subsequently filed bankruptcy. With ... knowledge of the bankruptcy, Oregon appealed the decision but did not timely refile the appeal after it received notice of the lifting of the bankruptcy automatic stay.
