Oregon Tax Court August 18, 2011, TC-MD 070881B. (Stancorp v. Department of Revenue, Tc-Md 070881b (or.tax 8-18-2011))

DECISION Plaintiff1 appeals Defendant's Notices of Deficiency Assessment, dated September 25, 2007, for tax years 2002, 2003, and 2004. The parties submitted the matter to the court on cross-motions for summary judgment. Oral argument was held on February 16, 2010. On June 23, 2010, Plaintiff filed a Motion to Supplement the Record, requesting oral argument. Oral argument was held May 10, 2011.