Legal Opinion
Tarabochia v. Department of Revenue
Oregon Tax Court
Decided March 17, 2005No. TC 4648PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This matter is before the court for decision following a trial at which Plaintiff (taxpayer) appealed the ruling by the magistrate that taxpayer was not exempt from Oregon state taxation under 49 USC section 14503 (the Amtrak Act) for the 2001 personal income tax year.
II. FACTS
Taxpayer, a resident of the State of Washington, was employed by MCI Worldcom (MCI) during his 2001 personal income tax year. Taxpayer was responsible for maintaining and protecting the MCI fibre optic transmission lines and network in Washington and Oregon. In order to perform…
2Cases cited7 opinions
- Duncan v. WalkerSupreme Court of the United States · 2001
- United States v. BishopSupreme Court of the United States · 1973
- Koons Buick Pontiac GMC, Inc. v. NighSupreme Court of the United States · 2004
- United States v. Fernando Ceballos-MartinezCourt of Appeals for the Tenth Circuit · 2004
- Butler v. Department of RevenueOregon Tax Court · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lucas v. Department of Revenue, Tc-Md 100722b (or.tax 6-30-2011)Oregon Tax Court · 2011