Case Name: MILLER et ux, Appellants, v. DEPARTMENT OF REVENUE, Respondent
Court: Oregon Supreme Court
Jurisdiction: Oregon
Decision Date: 1974-09-26
Citations: 270 Or. 143
Docket Number: 
Parties: MILLER et ux, Appellants, v. DEPARTMENT OF REVENUE, Respondent.
Judges: Before O’Connell, Chief Justice, and McAllister, Holman, Tongue, Howell, and Sloper, Justices.
Reporter: Oregon Reports
Volume: 270
Pages: 143–143

Head Matter:
Submitted on briefs September 11,
reversed September 26, 1974
MILLER et ux, Appellants, v. DEPARTMENT OF REVENUE, Respondent.
526 P2d 543
Morris J. Galen, of Tonkon, Galen & Baker, Portland, for appellants.
Lee Johnson, Attorney General, and Walter J. Apley, Assistant Attorney General, Salem, for respondent.
Before O’Connell, Chief Justice, and McAllister, Holman, Tongue, Howell, and Sloper, Justices.

Opinion:
HOWELL, J.
This is a tax case in which the plaintiffs seek to carry back a net operating loss suffered in 1969 as a deduction to their 1967 income taxes and to carry back a loss suffered in 1970 as a deduction to their 1968 taxes. The Department of Revenue denied the deduction, and the Oregon Tax Court affirmed. 5 OTR 397 (1974).
This case is controlled by our decision in Christian v. Department of Revenue, 269 Or 469, 526 P2d 538 (1974).
Reversed.