Keller v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff appeals from the defendant’s Order No. I 80-3, dated February 26,1980, relating to adjustments made to the plaintiffs personal Oregon income tax returns for the tax years 1975, 1976 and 1977. In each of these years, the defendant’s income tax auditor adjusted Mrs. Keller’s returns by adding to her gross income one-half of the earnings for personal services rendered by her husband in the State of Washington. The pertinent facts have been stipulated, as follows:

“Plaintiff, Astrid S. Keller, and her husband, Charles Keller, moved to Seaside, Oregon, in…