Department of Revenue vs. Kelly (2009 WL 1086452 (Or.Tax Regular Div.))

N/A

OUTCOME: Defendant granted summary judgment

Issue involved the proper measurement of federal adjusted gross income of taxpayer for purposes of ORS 311.689(1). Tax Court denied Department of Revenue's motion for summary judgment and granted defen ... dant's cross-motion for summary judgment. See Department of Revenue vs. Kelly, 2009 WL 1086452 (Or.Tax Regular Div.).