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Oregon Tax Court Denies Marijuana Dispensary Owner’s Summary Judgment Motion Concerning Individual Income Tax Assessment

Aug. 24, 2022, 5:00 AM

The Oregon Tax Court Aug. 17 denied summary judgment to Taxpayer for individual income tax purposes. Taxpayer had ownership interests in pass-through entities that cultivated marijuana and operated a dispensary. The Department of Revenue (DOR) assessed income tax for tax years 2016 to 2019 after Taxpayer didn’t file returns. Taxpayer challenged the assessments, arguing that the DOR’s assessments were arbitrary and failed to establish a connection between Taxpayer and an income-producing activity. The tax court found: 1) the DOR wasn’t required to produce evidence of Oregon-source income at this stage of the proceeding but did offer evidence displaying the sales ...