1. Home
  2. Browse Decisions
  3. P.3d
  4. 71 P.3d
  5. 71 P.3d 67 (2003)
 

SHERMAN v. DEPARTMENT OF REVENUE

(OTC 4547, 4556; SC S49762).

71 P.3d 67 (2003)

335 Or. 468

Philip SHERMAN, Appellant, v. DEPARTMENT OF REVENUE, Respondent. Vivian Sherman, Appellant, v. Department of Revenue, Respondent.

Supreme Court of Oregon.

Decided June 12, 2003.

Attorney(s) appearing for the Case

Philip Sherman, appellant pro se, argued the cause for himself. With him on the briefs was Vivian Sherman, appellant pro se.

Janet A. Metcalf, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, RIGGS, DE MUNIZ, and BALMER, Justices.

GILLETTE, J.

In this direct appeal from a judgment of the Tax Court, taxpayers challenge that court's denial of the claims for refunds of taxes paid on pension benefits that they received from the New York State and Local Retirement Systems. Sherman v. Dept. of Rev., 16 OTR 64 (2002). For the reasons that follow, we affirm the judgment of the Tax Court.

In 1992, taxpayers retired from public employment in New York and began receiving pensions from the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases