Graves v. Dept. of Rev.

FINAL DECISION TC-MD 170245G 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
JOHN M. GRAVES IV
and ANGELA H. GRAVES,
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Plaintiffs, TC-MD 170245G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
Plaintiffs appealed Defendant’s adjustments to their 2013 personal income tax return,
and, after reviewing additional documents, Defendant recommended that Plaintiffs be granted
partial relief in the form of an auto expense deduction of $6,034. After Plaintiffs missed their
agreed deadline for responding to Defendant’s recommendations, the court issued its Order
requiring a response within 14 days. That Order stated that if Plaintiffs did not file a response,
the court would issue a decision incorporating Defendant’s recommendations. Plaintiffs did not
file a response. Now, therefore,
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1 This Final Decision incorporates without change the court’s Decision, entered October 5, 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 170245G 2
IT IS THE DECISION OF THIS COURT that, for 2013, Plaintiffs are allowed an auto
expense deduction of $6,034.
Dated this day of October, 2017.
POUL F. LUNDGREN
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 signed by Magistrate Lundgren and entered on October 24,
2017.