Oregon Tax Court Grants DOR’s Summary Judgment Motion, Rejects Taxpayers Cross-Motion

The Oregon Tax Court issued a decision denying taxpayers motion for summary judgment and granting the Department of Revenue’s (DOR) cross-motion for summary judgment for tax year 2018. Taxpayers were Oregon residents for part of 2018, and claimed a credit on their Oregon return for income tax paid to Wisconsin. DOR reduced the credit after determining the Wisconsin tax was imposed in a lesser amount due to nonrefundable credits. Taxpayer challenged the determination, and the court held that the credit under ORS 316.082(1) is based on the net tax imposed, not the gross tax before credits. The court also rejected ...