Thomas E. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appealed to this court from the defendant’s Order No. I 77-57, dated January 23, 1978, in which the defendant affirmed its auditor’s denial of a nonresident status under ORS 316.027 to the plaintiffs for the income tax year 1974.

ORS 316.027 states:

"(1) 'Resident’ or 'resident of this state’ means:

"(a) An individual who is domiciled in this state unless he. (A) maintains no permanent place of abode in this state, and (B) does maintain a permanent place of abode elsewhere, and (C) spends in the aggregate not more than 30 days in the taxable year in this…