Caplan v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax DAVID I. CAPLAN and PAULA T. CAPLAN, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 030030F DECISION AND JUDGMENT OF STIPULATION This matter is before the court upon the written stipulation of the parties filed May 8, 2003. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED AND DECREED as follows: For tax year 1999, Defendant shall revise its Notice of Deficiency, dated August 20, 2002, to reflect a change in Plaintiffs Oregon tax liability to $1,584.00. Penalty and interest shall be adjusted accordingly. Dated this ____ day of May, 2003. ____________________________ SALLY L. KIMSEY MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SALLY L. KIMSEY ON MAY 29, 2003. THE COURT FILED THIS DOCUMENT ON MAY 29, 2003. DECISION AND JUDGMENT OF STIPULATION TC-MD 030030F 1 DECISION AND JUDGMENT OF STIPULATION TC-MD 030030F 2

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