Woltman v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax DANIEL WOLTMAN, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 030770A DECISION AND JUDGMENT OF STIPULATION This matter is before the court upon the oral stipulation of the parties made during the case management conference August 12, 2003. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED AND DECREED that Defendant agrees Plaintiff qualifies under the Amtrak Act. Because Plaintiff has no Oregon tax liability, the matter of the federal returns is moot. Plaintiff's appeal as to tax years 2001 and 2002 is granted. Dated this ____ day of August, 2003. ____________________________ SCOT A. SIDERAS MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SCOT A. SIDERAS ON AUGUST 22, 2003. THE COURT FILED THIS DOCUMENT ON AUGUST 22, 2003. DECISION AND JUDGMENT OF STIPULATION TC-MD 030770A 1

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