Sage v. Department of Revenue

Plaintiff appeals Defendant's assessments for state income taxes for tax years 2002 and 2003 on various grounds, as explained below. Plaintiff appeared at trial on his own behalf. Defendant was represented by Allen Schweigert, an auditor with the Department of Revenue (department).

I. STATEMENT OF FACTS

At the commencement of trial, the parties stipulated to the following facts. Plaintiff obtained an Oregon driver license on or about 1963 and has maintained that license since that time, including the years at issue. Plaintiff registered to vote in Oregon on or about 1970 and has maintained his…