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VICKERS v. DEPT. OF REV.

OTC 2693, OTC 2694, OTC 2707; SC S35353 (control), SC S35352.

771 P.2d 268 (1989)

307 Or. 572

Gerald VICKERS, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Lonnie D. Williams and Carol J. Williams, Appellants, v. Department of Revenue, State of Oregon, Respondent. Madelyn M. Vickers, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided April 4, 1989.

Attorney(s) appearing for the Case

James C. Griggs of Harland, Ritter, Saalfeld, Griggs & Gorsuch, Salem, argued the cause and filed briefs, for appellants Gerald Vickers, Lonnie D. Williams and Carol J. Williams.

William H. Martin of Gleaves, Swearingen, Larsen & Potter, Eugene, filed a brief, for appellant Madelyn M. Vickers.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause, for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., and Virginia Linder, Sol. Gen., Salem.

PETERSON, Chief Justice.

The issue presented is whether the shareholders of a Subchapter S corporation that has constructed a pollution control facility may apply Oregon pollution control tax credits against their personal income even after that corporation terminates its Subchapter S status? The Oregon Tax Court held that the shareholders lost this flow-through tax credit when the corporation switched from Subchapter S to ordinary C corporation status. Vickers...

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