Deblock and Slegers v. Dept. of Rev.

CARLISLE B. ROBERTS, Judge.

These cases involve the deductibility for Oregon income tax purposes of "traveling expenses,” "commuting expenses,” or transportation expenses incurred by the plaintiffs, Richard K. Siegers, during 1972, 1973 and 1974, and Gregory L. Deblock, during 1972 and 1973, on appeal from the defendant’s Orders No. I 76-17 and No. I 76-10, respectively. The Siegers case was tried on March 22, 1977, in Portland in conjunction with the case of Richard K. Siegers and Betty Lou Siegers, husband and wife, plaintiffs, v. United States of America, defendant, in the United States…