Legal Opinion
Deblock v. Department of Revenue
Oregon Supreme Court
Decided June 19, 1979No. TC 1042, SC 25526; No.TC 1055, SC 25525PublishedCited by 4 opinions
1Opinion of the CourtLinde, J.
The question when the cost of traveling to a distant worksite may be deducted from income for tax purposes has long been controversial in federal income tax law. Since Oregon’s legislative assembly has decided "in so far as possible, to make the Oregon personal income tax law identical in effect to the [federal law] relating to the measurement of taxable income of individuals,” ORS 316.007, we are called upon to determine whether the Department of Revenue and the Oregon Tax Court have correctly ascertained and applied the federal rules on this question for the taxable years involved.
The…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Combs v. JohnsonSupreme Court of the United States · 1973
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3Cited by4 opinions
- Baisch v. Department of RevenueOregon Supreme Court · 1993
- Hintz v. Department of RevenueOregon Tax Court · 1996
- Austin v. Department of Revenue, Tc 4808 (or.tax 10-20-2009)Oregon Tax Court · 2009
- Shelton v. Department of RevenueOregon Tax Court · 1985