Spencer v. DOR

Annotate this Case

Download PDF

IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax DOUGLAS SPENCER and MONIKA SPENCER, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) ) TC-MD 031110C DECISION AND GENERAL JUDGMENT This matter is before the court upon the agreement of the parties. On December 10, 2003, Plaintiffs filed their Complaint challenging Defendant's personal income tax assessment for the 2002 tax year. Defendant has reviewed the documentation submitted with the Complaint and agrees to revise its assessment accordingly. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED as follows: For tax year 2002, Defendant agrees to abate the $378 deficiency originally reported on Plaintiffs' return under the "claim of right" income repayment provisions of ORS 315.068. Dated this ____ day of January, 2004. ______________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT IS FINAL AND MAY NOT BE APPEALED. ORS 305.514. THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON JANUARY 21, 2004. THE COURT FILED THIS DOCUMENT ON JANUARY 21, 2004. DECISION AND GENERAL JUDGMENT TC-MD 031110C 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.