Morey v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on a stipulated record. The parties have asked this court to rule on one issue: whether the travel expenses Dean Morey actually incurred during the 1997 and 1998 taxable calendar years are deductible for Oregon income tax purposes under Internal Revenue Code (IRC) section 162(a) (as amended in 1986).

II. FACTS

Dean Morey is a pipefitter, a profession in which he initially performed an apprenticeship in the late 1960s. During the 1997 and 1998 taxable calendar years, Dean Morey was a member of UA Local Union 290 (the…