This is an appeal from the Oregon Tax Court. The Department of Revenue (department) denied plaintiffs' (taxpayers) claim for a 1990 personal income tax refund. The Tax Court affirmed. DeArmond v. Dept. of Rev., 14 OTR 112, 1997 WL 43195 (1997). Taxpayers appeal.
The facts are undisputed. Taxpayers are Oregon residents. Mr. DeArmond was Chairman of the Board of Directors of a Subchapter S corporation...
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