Jimenez v. Dept. of Rev.

543 Submitted on the briefs September 9, judgment of Tax Court affirmed December 15, 2022 Mickey JIMENEZ and Theresa L. Jimenez, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent. (TC 5422) (SC S069204)

522 P3d 522

Taxpayers, who did not dispute that they had in fact been paid substantial wages in tax years 2016-18, contended in the Tax Court that they owed no Oregon income tax for those years. They argued that the federal income tax applies only to wages of public officials or corporate officers; that the federal income tax applies only to the exercise of a…