Woolstenhulme v. Dept. of Rev.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax DANIEL L. WOOLSTENHULME, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 160385N FINAL DECISION1 This matter came before the court on Defendant’s Answer, filed January 27, 2017. Plaintiff filed his Complaint on December 14, 2016 , requesting that Defendant apply a $22,221 subtraction to his 2015 Oregon income tax return, so that Plaintiff’s tax due for 2015 is $0. In its Answer, Defendant agreed to allow a pension income subtraction of $22,221 as claimed on Plaintiff's 2015 Oregon income tax return. Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// /// /// /// /// /// 1 This Final Decision incorporates without change the court’s Decision, entered January 31, 2017. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1). FINAL DECISION TC-MD 160385N 1 IT IS THE DECISION OF THIS COURT that, as agreed upon by the parties, Plaintiff is allowed a pension income subtraction of $22,221 as claimed on his 2015 Oregon income tax return. Dated this day of February 2017. ALLISON R. BOOMER MAGISTRATE If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B. This document was filed and entered on February 22, 2017. FINAL DECISION TC-MD 160385N 2

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