Clark v. Department of Revenue

In this appeal from a decision of the Oregon Tax Court, Gary Allan Clark (taxpayer) 1 challenges both the Tax Court’s conclusion that he is liable for 1996 personal income taxes based on wages that he earned in that tax year and the Tax Court’s assessment of damages against him for pursuing a frivolous appeal. See ORS 305.437 (authorizing sanctions for frivolous or groundless appeals to Tax Court). The Tax Court’s rulings were correct. See Combs v. Dept. of Rev., 331 Or 245, 14 P3d 584 (2000) (holding that wages are subject to Oregon’s personal income tax and that a taxpayer’s argument to the…