Oregon Tax Court June 6, 2011, TC-MD 091421D. (Perron v. Department of Revenue, Tc-Md 091421d (or.tax 6-6-2011))

DECISION Plaintiff appeals Defendant's Notice of Deficiency Assessment, dated June 23, 2009, for tax year 2006, disallowing Plaintiff's claimed gambling losses. The parties submitted stipulated facts, stipulated exhibits 1 through 20 and cross motions for summary judgment. Oral argument was not requested. I.