Davis v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal from the assessment of additional income taxes for the years 1987,1988 and 1989. The assessments involve income from out-of-state employment by Donna Davis and expenses associated with that employment.

FACTS

Plaintiffs married in 1948 and moved to Oregon in 1953. They bought their first home in 1956 in The Dalles where they still reside. Everett Davis operates a refrigeration and appliance repair business which he started in 1964. After raising seven children, Donna was employed as a teacher-coordinator for the Headstart program in The Dalles for 13 1/2…