Keller v. Department of Revenue

Plaintiff, an Oregon resident whose husband lives and works in the state of Washington, appeals from a decision of the Oregon Tax Court affirming the inclusion of one-half of her husband’s Washington earnings in plaintiffs gross income for the years 1975 through 1977. 9 OTR 67 (1981). Plaintiff maintains that under Washington’s community property law she acquired no interest in her husband’s earnings. We affirm.

The stipulated facts are that during the years in question, Mrs. Keller lived and worked in Seaside, Oregon, and Mr. Keller lived and worked in Centraba, Washington. There was no…