MEMORANDUM OPINION
The judgment of the Oregon Tax Court is affirmed. ORS 305.765; Atkins v. Dept. of Rev., 320 Or 713, 894 P2d 449 (1995), cert den 516 US 1042 (1996).
Chester S. KURZET and Louise Jayne, Appellants, v. DEPARTMENT OF REVENUE, Respondent
329 Or. 444988 P.2d 376
Authorities cited
No cited authorities resolved to law.co cases yet.