Feist v. Department of Revenue

COYREEN R. WEIDNER, Magistrate.

Plaintiffs appeal income tax assessments for 1998 and 1999. Defendant issued the assessments after concluding Plaintiffs were not exempt from taxation under the provisions of the Amtrak Act. The court held a telephone trial in the matter. Herman L. Lindsey, CPA, appeared on behalf of Plaintiffs. Jerry VanSickle, Auditor, appeared on behalf of Defendant.

I. STATEMENT OF FACTS

Plaintiffs are residents of the State of Washington. Wallace D. Feist (Feist) works for the Tri-County Metropolitan Transportation District of Oregon (Tri-Met) as a bus operator. During the…