Woolstenhulme v. Dept. of Rev.

FINAL DECISION TC-MD 160385N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
DANIEL L. WOOLSTENHULME, )
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Plaintiff, TC-MD 160385N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on Defendant’s Answer, filed January 27, 2017.
Plaintiff filed his Complaint on December 14, 2016 , requesting that Defendant apply a $22,221
subtraction to his 2015 Oregon income tax return, so that Plaintiff’s tax due for 2015 is $0. In its
Answer, Defendant agreed to allow a pension income subtraction of $22,221 as claimed on
Plaintiff's 2015 Oregon income tax return. Because the parties are in agreement, the case is
ready for decision. Now, therefore,
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1 This Final Decision incorporates without change the court’s Decision, entered January 31, 2017. The
court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax
Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION TC-MD 160385N 2
IT IS THE DECISION OF THIS COURT that, as agreed upon by the parties, Plaintiff is
allowed a pension income subtraction of $22,221 as claimed on his 2015 Oregon income tax
return.
Dated this day of February 2017.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this Final Decision, file a complaint in the Regular
Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR
97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR.
Your complaint must be submitted within 60 days after the date of the Final
Decision or this Final Decision cannot be changed. TCR-MD 19 B.
This document was filed and entered on February 22, 2017.