Oregon Tax Court April 6, 1995, TC 3665 (Gossett v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiffs appeal an assessment of additional income taxes for 1990. Defendant found that a portion of the property sold by plaintiffs was not their principal residence. Accordingly, defendant required recognition of the gain on that portion and assessed additional taxes.

FACTS

In 1968, Tommie was employed as a policeman for the city of Portland.