Wihelmsen v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax B. WAYNE WILHELMSEN and JANICE S. WILHELMSEN, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) ) TC-MD 030035F DECISION AND JUDGMENT This matter is before the court on the agreement of the parties. On January 27, 2003, Plaintiffs filed their Complaint challenging Defendant's Notice of Deficiency for the 1997 tax year. After reviewing Plaintiffs' appeal Defendant agrees to provide Plaintiffs with the relief requested. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED AND DECREED as follows: For tax year 1997, Defendant shall cancel its Notice of Deficiency, dated April 4, 2001. Dated this ____ day of April, 2003. ______________________________ SALLY L. KIMSEY MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SALLY L. KIMSEY ON APRIL 2, 2003. THE COURT FILED THIS DOCUMENT ON APRIL 2, 2003. DECISION AND JUDGMENT TC-MD 030035F 1

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