Jensen v. Department of Revenue

Taxpayers appeal from a judgment of the Oregon Tax Court. Taxpayers are husband and wife. They are residents of Washington who filed 1990 and 1991 non-resident Oregon personal income tax returns, reporting income from husband’s employment in Oregon as the Portland Group Operations Manager for Consolidated Freightways Corporation. Taxpayers later claimed refunds of Oregon personal income taxes paid after July 6 of 1990 and for all of 1991, asserting that husband’s wages received on and after July 6, 1990, are exempt from taxation by reason of the provisions of the Amtrak Reauthorization and…