Jensen v. Department of Revenue

CARL N. BYERS, Judge.

Taxpayers appeal from adjustments to their 1990 and 1991 Oregon personal income taxes. They claim certain income was exempt from Oregon tax by virtue of Public Law 101-322, the Amtrak Reauthorization and Improvement Act of 1990. After an administrative hearing, the Department of Revenue (department) determined that taxpayers’ income was taxable because they did not qualify under the federal law. Taxpayers then appealed to this court.

FACTS

During the years in question Gary Jensen (taxpayer) was employed by Consolidated Freightways Corporation (Consolidated), an interstate…