Roe v. Department of Revenue

SALLY L. KIMSEY, Magistrate.

Plaintiffs appeal Defendant’s tax assessment for tax year 1999. A telephone trial was held November 6, 2000. Because of a legal issue raised at trial, the court granted the parties time after the trial to submit additional materials. Vance Roe and Shannon Roe appeared for themselves. David Zeh, Auditor, appeared for Defendant.

Plaintiffs assert that their income,1 although earned in Oregon, is exempt from state income tax under Public Law *397101-322, the Amtrak Reauthorization and Improvement Act of 1990 (Amtrak Act).

STATEMENT OF FACTS

Plaintiffs are residents of…