Oregon Tax Court May 4, 2011, TC-MD 101214B. (Estrada v. Department of Revenue, Tc-Md 101214b (or.tax 5-4-2011))

DECISION Plaintiffs appealed the Notice of Deficiency Assessment for the 2009 tax year issued by Defendant on November 2, 2010. Defendant filed its Answer on November 12, 2010, stating that "Defendant agrees that Plaintiffs' son, Alejandro Paz Vazquez, should be allowed as a dependent exemption[,]" but disagreeing that Plaintiffs had "provided adequate substantiation to show that the additional