Legal Opinion
Kelso v. Department of Revenue
Oregon Tax Court
Decided June 15, 2000No. TC 4420PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals from Defendant Department of Revenue’s (the department) disallowance of claimed business losses and business travel deductions for 1991, 1992, and 1993 tax years.
FACTS
In 1978 taxpayer began employment as a railroad track maintenance worker. Initially, his job centered around Albany, Oregon, where taxpayer’s parents’ home was located. Later however, his employer reorganized its maintenance workers to form traveling work gangs. Those gangs were required to travel from work site-to-work site, never staying in one location for an extended period…
2Cases cited3 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Putnam v. United StatesCourt of Appeals for the Fifth Circuit · 1994
3Cited by1 opinion
- Buccina v. Department of RevenueOregon Tax Court · 2003