Miller v. Department of Revenue
526 P.2d 543, 270 Or. 143
Opinion
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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Miller v. Department of Revenue, 526 P.2d 543, 270 Or. 143 (Or. 1974).
526 P.2d 543 (Miller v. Department of Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Christian v. Department of Revenue
526 P.2d 538 (Oregon Supreme Court, 1974)
Miller v. Department of Revenue
5 Or. Tax 397 (Oregon Tax Court, 1974)