Bly v. Department of Revenue

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax ROGER A. BLY and BETTY J. BLY, ) ) ) ) ) ) ) ) ) ) Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 050380C DECISION and JUDGMENT This matter is before the court on the agreement of the parties. On April 4, 2005, Plaintiffs filed their Complaint challenging Defendant s Notice of Deficiency and Distraint Warrant for the 2003 tax year. After reviewing Plaintiffs appeal, Defendant agrees to provide Plaintiff with the relief requested. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED that Plaintiffs are entitled to exemption from state income taxes pursuant to ORS 316.777; and IT IS FURTHER ADJUDGED that Defendant shall abate the 2003 tax of $1,359 in full. Dated this ____ day of May 2005. ______________________________ DAN ROBINSON MAGISTRATE This document is final and may not be appealed. ORS 305.514. This document was signed by Magistrate Dan Robinson May 18, 2005. The Court filed this document May 18, 2005. DECISION and JUDGMENT TC-MD 050380C 1

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