Opinion
TC-MD 170245G
10-24-2017
JOHN M. GRAVES IV and ANGELA H. GRAVES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered October 5, 2017. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
POUL F. LUNDGREN MAGISTRATE JUDGE.
Plaintiffs appealed Defendant's adjustments to their 2013 personal income tax return, and, after reviewing additional documents, Defendant recommended that Plaintiffs be granted partial relief in the form of an auto expense deduction of $6, 034. After Plaintiffs missed their agreed deadline for responding to Defendant's recommendations, the court issued its Order requiring a response within 14 days. That Order stated that if Plaintiffs did not file a response, the court would issue a decision incorporating Defendant's recommendations. Plaintiffs did not file a response. Now, therefore, IT IS THE DECISION OF THIS COURT that, for 2013, Plaintiffs are allowed an auto expense deduction of $6, 034.