This opinion cited by 2 cases:

Allen v. Department of Revenue , 2004 Ore. Tax LEXIS 158 ( 2004 )

• Oregon Tax Court |   Wednesday, July 7, 2004 |   Cited 0 times

---

Department of Revenue v. Wheeler , 18 Or. Tax 129 ( 2005 )

• Oregon Tax Court |   Monday, April 25, 2005 |   Cited 0 times

---