Oregon Tax Court January 26, 1995, TC 3612 (Van Natta v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s disallowance of contract logging costs for 1991 and the first half of 1992.

Plaintiff has owned timberland in Columbia County since 1940. For over 20 years, Van Natta Brothers, a partnership (logger), consisting of plaintiff’s sons Robert and Kay, has logged the timber on plaintiff’s land.