[DOWNLOAD] "Christian v. Department of Revenue" by Supreme Court of Oregon # Book PDF Kindle ePub Free
eBook details
- Title: Christian v. Department of Revenue
- Author : Supreme Court of Oregon
- Release Date : January 05, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
This suit was brought in the Oregon Tax Court seeking to reverse a ruling by the Department of Revenue denying loss carryback and carryforward deductions to the taxpayer. Plaintiffs suffered a net operating loss in 1969. They attempted to carry that loss back as a deduction to income earned in 1967 and 1968 or, in the alternative, to carry it over to 1970. The defendant demurred to the complaint on the grounds that it failed to state a cause of suit. The tax court sustained the demurrer and dismissed the suit. 5 OTR Adv Sh 364 (1974). We reverse.