Dela Rosa v. Department of Revenue

This opinion concerns two decisions of the Tax Court. In one case, the Tax Court held that taxpayer was subject to Oregon state personal income tax for tax year 1982, because he was a resident of Oregon, but held that taxpayer’s challenges to assessments for tax years 1980,1981, and 1983 were not properly before the Tax Court, dela Rosa v. Dept. of Rev., 11 OTR 201 (1989). We affirm those holdings. In the second case, the Tax Court held that taxpayer was subject to Oregon state income tax for tax year 1984. (Unpublished opinion.) We do not review the merits of that holding, because taxpayer…