White v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs (taxpayers) appeal assessments of additional income taxes for the years 1988 through 1990. The assessments arose out of the Department of Revenue’s (department) finding that Hugh Richard White (Mr. White) was domiciled in Oregon during those years. Taxpayers claim that during the years at issue, Mr. White was domiciled in Washington, D.C. The parties have stipulated to written exhibits, and the court heard the testimony of witnesses.

FACTS

Mr. White was born and raised in Washington, D.C. During his senior year in high school, 1961, he joined the Naval Reserve…