Oregon Tax Court June 12, 2009, TC-MD 090028D. (Negrete v. Department of Revenue, Tc-Md 090028d (or.tax 6-12-2009))

DECISION Plaintiff appeals Defendant's Notice of Deficiency Assessment, dated October 10, 2008, for tax year 2007. The parties agreed at the case management conference held February 9, 2009, to submit the matter to the court on motions for summary judgment. Plaintiff's Motion for Summary Judgement (sic) was filed March 9, 2009. Defendant did not file a responsive pleading. I.