Littler v. DOR

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Income Tax WILMA F. LITTLER, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 011175D DECISION AND JUDGMENT This matter is before the court upon the agreement of the parties. On November 22, 2001, Plaintiff filed her Complaint challenging Defendant's Notice of Refund Adjustment for the 2000 tax year. In the course of the appeal, Plaintiff provided Defendant with a copy of her "Summary of Assistance." (Def's Ex A.) Using this additional information, Defendant concluded that 23 percent of the amount of assistance must be included in Plaintiff's taxable income for her Oregon Elderly Rental Assistance Return. (Def's Ex B.) Defendant revised its assessment accordingly. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS HEREBY ADJUDGED AND DECREED as follows: For tax year 2000, Defendant shall cancel its Notice of Refund Adjustment, dated November 7, 2001, and issue or otherwise credit to Plaintiff a refund of $440.32 with statutory interest, if any. IT IS FURTHER ADJUDGED AND DECREED that this appeal is reactivated. Dated this ____ day of March, 2002. ______________________________ JILL A. TANNER MAGISTRATE DECISION AND JUDGMENT CASE NO. 011175D 1 THIS DOCUMENT WAS SIGNED BY MAGISTRATE JILL A. TANNER ON MARCH 11, 2002. THE COURT FILED THIS DOCUMENT ON MARCH 11, 2002. DECISION AND JUDGMENT CASE NO. 011175D 2

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