McNair v. DOR

Annotate this Case

Download PDF

IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax JOHN ALLEN MCNAIR and MARIANNE MCKEAN MCNAIR, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) ) TC-MD 030866C DECISION AND JUDGMENT This matter is before the court on the agreement of the parties, as set forth in the pleadings. Plaintiffs appealed the imposition of interest for underpayment of estimated taxes for tax year 2002 and Defendant, in its Answer, agreed to abate the interest because Plaintiffs were part-year residents. The court has reviewed the matter and accepts the parties' agreement. Because there are no remaining issues for the court to resolve, the case is ready for judgment. Now, therefore, IT IS ADJUDGED AND DECREED that Defendant shall abate the interest of $55.82 imposed in its June 20, 2003, Notice of Proposed Adjustment and/or Distribution. Penalties and interest to be adjusted accordingly. Dated this ____ day of September, 2003. ________________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON SEPTEMBER 30, 2003. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 30, 2003. DECISION AND JUDGMENT TC-MD 030866C 1

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.