Find Court Cases > TC 4829 Dept. of Rev. v. Kelly

TC 4829 Dept. of Rev. v. Kelly

Case Date: 12/10/2008
Docket No: 4829


IN THE OREGON TAX COURT
REGULAR DIVISION

DEPARTMENT OF REVENUE,

Plaintiff,

v.

Cassandra K. KELLY,

Defendant.

(TC 4829)

Plaintiff (department) appealed from a Magistrate Division decision regarding the complete deferral of Defendant (taxpayer)'s property taxes because taxpayer's spouse's income could not be considered in the determination of taxpayer's federal adjusted gross income (FAGI) for the relevant tax year.