oregon measure 37

A single judge came down and stated that treating two land owners differently based on when they purchased their land as to what they can do with it is against the Oregon State Constitution. However, treating a corporation - a legal entitiy that is treated as an undying person - they allow different tax laws, legal limations (and greater freedom) than a person. A business can deduct insurance presiums always yet an individual cannot - are they not being treated differently? If this judgement holds then lawyers should also sue for equal treatment of individuals in terms of tax savings / legal avoidance just like all the companies that pay the minimu $10 income tax a year - every person should have the same tax rules for THEM as a corporation has - after all they are both equal right?