Peck v. DOR

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Income Tax CLIFFORD R. AND KARLENE F. PECK, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 991242B DECISION AND JUDGMENT Plaintiffs did not file personal income tax returns for the 1990, 1991, 1992, 1994, and 1997 tax years. The Department of Revenue issued its personal income tax assessments. Plaintiffs appealed. In the course of the appeal plaintiffs filed their returns. The Department of Revenue has reviewed the returns and revised its assessments accordingly. There is now no longer any dispute. IT IS HEREBY ADJUDGED AND DECREED as follows: Plaintiffs' tax-to-pay for tax year 1990 is $47. Plaintiffs' tax-to-pay for tax year 1991 is $0 and refund is denied. Plaintiffs' tax-to-pay for tax year 1992 is $0 and refund is denied. Plaintiffs' tax-to-pay for tax year 1994 is $350. /// /// /// DECISION AND JUDGMENT 1 Plaintiffs' tax refund for tax year 1997 is $366. Penalties and interest to be adjusted accordingly. Dated this _____ day of March, 2000. ______________________________ JILL A. TANNER MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JILL A. TANNER ON MARCH 23, 2000. THE COURT FILED THIS DOCUMENT ON MARCH 23, 2000. DECISION AND JUDGMENT 2

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