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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax

KATHLEEN F. MCKINLEY, )

) Plaintiff, ) TC-MD 040133F )
v. )
) DEPARTMENT OF REVENUE, ) State of Oregon, )
)
Defendant. ) DECISION
Plaintiff appeals the denial of the disabled child tax credit claimed on her Oregon income
tax returns for the years 2000, 2001, and 2002.  Hearings were conducted by telephone
May 25, 2004, and June 28, 2004. The parties agreed to have the case decided on their oral
arguments in those hearings and written submissions.  Kathleen F. McKinley appeared for
herself.  Nancy Grigorieff, auditor, appeared for Defendant.
I. STATEMENT OF FACTS
The facts are not in dispute. Plaintiff

Download 040133F_McKinley.pdf

Oregon Law