Escobar v. Dept. of Revenue, Tc-Md 090835c (or.tax 3-8-2011) ( 2011 )
Bellotti v. Department of Revenue , 12 Or. Tax 543 ( 1993 )
Haugen v. Department of Revenue, Tc-Md 100052c (or.tax 4-26-2011) ( 2011 )