Vallee v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs, husband and wife, appealed from the Department of Revenue’s Order No. 1-74-7 (dated February 8, 1974), holding that all the plaintiffs’ taxable income for the calendar year 1971 was subject to Oregon personal income taxes, pursuant to ORS 316.-027, although the plaintiffs were absent from the state from January 1 to December 3 of the year in question.

ORS 316.027 (1971 Replacement Part) 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…