Ragsdale v. Department of Revenue

*218VAN HOOMISSEN, J.

In this direct appeal from the Oregon Tax Court, ORS 305.445, taxpayer challenges ajudgment that denied her claim for a refund of state income taxes paid on her federal retirement benefits for the tax year 1991. Ragsdale v. Dept. of Rev., 13 OTR 143 (1994). She claims that Oregon discriminates in taxation between state and federal retirees in violation of the federal constitutional and statutory doctrine of intergovernmental tax immunity.1 This court reviews de novo. ORS 305.445; 19.125(3). For the reasons that follow, we affirm the judgment of the Tax Court.

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