Hintz v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from assessments of income taxes and denial of refunds for tax years 1989 through 1991. Taxpayer deducted certain travel, meals, and lodging as away from home expenses. Taxpayer also deducted a loss realized on the sale of his 1967 Camaro. The Department of Revenue (department) disallowed these deductions and taxpayer appealed.

FACTS

Taxpayer was bom and raised in Ontario, Oregon, where he worked as an auto mechanic from 1962 to 1974. Around 1975 taxpayer entered the construction business as a mechanic and later became a heavy equipment…