Miller v. Department of Revenue

Oregon Supreme Court

Miller v. Department of Revenue

526 P.2d 543, 270 Or. 143

DecidedSeptember 26, 1974

StatusPublished

This text of 526 P.2d 543 (Miller v. Department of Revenue) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Miller v. Department of Revenue, 526 P.2d 543, 270 Or. 143 (Or. 1974).

Pincite

Opinion

HOWELL, J.

This is a tax case in which the plaintiffs seek to carry back a net operating loss suffered in 1969 as a deduction to their 1967 income taxes and to carry back a loss suffered in 1970 as a deduction to their 1968 taxes. The Department of Revenue denied the deduction, and the Oregon Tax Court affirmed. 5 OTR 397 (1974).

This case is controlled by our decision in Christian v. Department of Revenue, 269 Or 469, 526 P2d 538 (1974).

Reversed.

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HOWELL, J.

This is a tax case in which the plaintiffs seek to carry back a net operating loss suffered in 1969 as a deduction to their 1967 income taxes and to carry back a loss suffered in 1970 as a deduction to their 1968 taxes. The Department of Revenue denied the deduction, and the Oregon Tax Court affirmed. 5 OTR 397 (1974).

This case is controlled by our decision in Christian v. Department of Revenue, 269 Or 469, 526 P2d 538 (1974).

Reversed.

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Bluebook (online)

526 P.2d 543, 270 Or. 143, Counsel Stack Legal Research, https://law.counselstack.com/opinion/miller-v-department-of-revenue-or-1974.

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