Legal Opinion
Julian v. Department of Revenue
Oregon Tax Court
Decided June 11, 2004No. TC 4594PublishedCited by 3 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
This matter is before the court on stipulation of facts and cross motions for summary judgment. At the request of the parties this matter was heard in conjunction with Holliday v. Dept. of Rev., TC 4595. Plaintiffs Rene and Cindy Julian (taxpayers) assert that Rene Julian’s income earned in Oregon is exempt from state income tax pursuant to the Amtrak Reauthorization and Improvement Act of 1990 (Amtrak Act). Pub L 101-322, 104 Stat 295 (1990).
I. FACTS
During 1998 and 1999 taxpayers resided in Washington. Plaintiff Rene Julian (Julian) was employed as an interstate…
2Cases cited12 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Tony and Susan Alamo Foundation v. Secretary of LaborSupreme Court of the United States · 1985
- John Hancock Mutual Life Insurance v. Harris Trust & Savings BankSupreme Court of the United States · 1993
- Michael Bilyou, Individually & on Behalf of Others Similarly Situated v. Dutchess Beer Distributors, Inc.Court of Appeals for the Second Circuit · 2002
- Yazoo & Mississippi Valley Railroad v. ThomasSupreme Court of the United States · 1889
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3Cited by3 opinions
- Julian v. Department of RevenueOregon Supreme Court · 2005
- Tarabochia v. Department of RevenueOregon Tax Court · 2005
- Ann Sacks Tile Stone v. Dept. of Revenue, Tc 4879 (or.tax 11-29-2011)Oregon Tax Court · 2011