Jones v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiffs have appealed from the defendant Department of Revenue’s Order No. 1-74-12 (dated March 4, 1974), which assessed personal income tax deficiencies for the years 1969, 1970 and 1971. The facts are not disputed. The question presented is whether ORS 316.127 (1969 Replacement Part) authorizes the defendant to impose personal income taxes upon plaintiffs, nonresidents of Oregon, for interest received in connection with payments to them as sellers under a contract of sale of real property situated in Oregon. (A second issue, raised in the complaint,…