Ott v. Department of Revenue , 2002 Ore. Tax LEXIS 25 ( 2002 )
Sage v. Department of Revenue , 19 Or. Tax 419 ( 2007 )
Davis v. Department of Revenue , 1995 Ore. Tax LEXIS 12 ( 1995 )
Dela Rosa v. Department of Revenue , 313 Or. 284 ( 1992 )