Oregon Tax Court November 17, 1999, TC 4404 (Niemi v. Department of Revenue)

CARL N. BYERS, Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) Motion for Summary Judgment and Plaintiffs (taxpayer) response. The department’s motion asserts that taxpayer’s underlying claim has been settled by the parties, and the appeal is moot.

FACTS

Taxpayer lived and worked in Alaska and Washington during the years 1987 through 1993.