Smith v. Dept. of Rev.

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax

DAVID R. SMITH ) and LAURA W. SMITH, ) ) Plaintiffs, ) TC-MD 160058R ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION

This Final Decision incorporates without change the court’s Decision, entered April 12,

2016. The court did not receive a statement of costs and disbursements within 14 days after its

Decision was entered. See TCR-MD 16 C(1).

This matter is before the court on Defendant’s Answer, filed April 4, 2016.

Plaintiffs filed their Complaint on March 7, 2016, requesting that their $5,000 rural health

practitioner credit be reinstated. In its Answer, Defendant stated that it agreed with Plaintiffs’

position; moreover, Defendant wrote that “on April 1, 2016 Defendant issued a $5,000 refund to

Plaintiffs.” (Def’s Answer at 1.) Because the parties are in agreement, the case is ready for

decision. Now, therefore,

IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is allowed.

Dated this day of May 2016.

RICHARD DAVIS MAGISTRATE If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B. This document was filed and entered on May 2, 2016.

FINAL DECISION TC-MD 160058R 1