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HILLENGA v. DEPARTMENT OF REVENUE

Nos. TC-RD 5086; SC S062603.

361 P.3d 598 (2015)

358 Or. 178

Marlin "Mike" E. HILLENGA and Sheri C. Hillenga, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, En Banc.

Decided November 13, 2015.

Attorney(s) appearing for the Case

Darren Weirnick, Assistant Attorney General, Salem, filed the briefs for appellant. With him on the briefs was Ellen F. Rosenblum, Attorney General.

Marlin "Mike" E. Hillenga and Sheri C. Hillenga, appearing pro se, filed the brief for respondents.

This is a direct appeal from a decision of the Tax Court's Regular Division. For the 2006 tax year, taxpayers Mike and Sheri Hillenga claimed, among other things, a deduction based on a net operating loss carryover from their 2004 tax return. The Department of Revenue challenged the 2006 deduction, contending that taxpayers did not actually...

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