Etter v. Department of Revenue

The judgment of the Tax Court is affirmed.

BALDWIN, J.

This direct tax appeal involves whether a Washington state resident who works in Oregon is exempt from individual Oregon income tax. Taxpayer is an aircraft dispatcher for Horizon Air Industries, Inc. (Horizon Air), who works almost entirely in Portland. To work as a dispatcher, however, he must spend five hours each year riding along in the cockpit for each aircraft group that he dispatches. Taxpayer argues that, pursuant to a federal statute — 49 USC § 40116(f) — that flight time exempted him from paying Oregon income tax in the tax year…