Opinion
TC-MD 160058R
05-02-2016
DAVID R. SMITH and LAURA W. SMITH, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
RICHARD DAVIS MAGISTRATE JUDGE
This Final Decision incorporates without change the court's Decision, entered April 12, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16 C(1).
This matter is before the court on Defendant's Answer, filed April 4, 2016.
Plaintiffs filed their Complaint on March 7, 2016, requesting that their $5,000 rural health practitioner credit be reinstated. In its Answer, Defendant stated that it agreed with Plaintiffs' position; moreover, Defendant wrote that "on April 1, 2016 Defendant issued a $5,000 refund to Plaintiffs." (Def's Answer at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is allowed.