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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Small Claims
Income Tax

W.T. LEMMAN and GENEVA E. LEMMAN, )
) Plaintiffs, ) No. 021196E )
v. )
) DEPARTMENT OF REVENUE, ) STATE OF OREGON, )
) Defendant. ) DECISION AND JUDGMENT This matter is before the court on the agreement of the parties. On October 21, 2002, Plaintiffs filed their Complaint challenging Defendant's 1999 Notice of Tax Assessment dated July 23, 2002. After reviewing Plaintiffs

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Oregon Law