Oregon Supreme Court November 13, 2015, S062603 (Hillenga v. Dept. of Rev.)

178 November 13, 2015 No. 44

IN THE SUPREME COURT OF THE

STATE OF OREGON

Marlin “Mike” E. HILLENGA

and Sheri C. Hillenga,

Respondents,

v.

DEPARTMENT OF REVENUE,

State of Oregon,

Appellant.

(TC-RD 5086; SC S062603)

En Banc

On appeal from the Oregon Tax Court.*

Henry C. Breithaupt, Judge.

Submitted on the record July 21, 2015.