Department of Revenue v. Glass

CARL N. BYERS, Judge.

Plaintiff Department of Revenue (the department) appeals from a magistrate’s Decision holding that Defendant (taxpayer) is not a resident for purposes of personal income tax for the years 1992 through 1994. Trial was held to obtain evidence of the facts, and the parties have submitted post-trial briefs.

FACTS

Taxpayer lived in Oregon from 1963 until 1975 when he graduated from high school and joined the United States Marine Corps. Taxpayer left the military in 1989 and returned to Oregon. After working at two different jobs, he enrolled in truck-driving school in Eugene.…