State Ex Rel. Department of Revenue v. Control Data Corp.

Control Data Corporation appeals from a judgment of the Oregon Tax Court on the Department of Revenue’s garnishment of wages payable to one of Control Data’s Minnesota employees, a former Oregon resident against whom the Department has a judgment for a tax deficiency incurred during his former residency in Oregon. Control Data resists enforcement of the garnishment on the grounds that the exercise of jurisdiction by Oregon courts would deprive the employee of property without due process of law, contrary to the 14th Amendment. The tax court rejected the jurisdictional challenge and entered…