Gorski v. Department of Revenue, Tc-Md 091291b (or.tax 11-24-2010)

DECISION

Plaintiff appeals Defendant's denial of his 2004 and 2005 amended part-year resident Oregon income tax returns.

A trial was held on April 23, 2010, in Salem, Oregon. Plaintiff Thomas W. Gorski (Gorski) appeared on his own behalf. Debbie Smith, Tax Auditor, represented Defendant.

I. STATEMENT OF FACTS

Gorski first moved to Oregon in 1991. (Def's Ex M at 4.) Gorski is a commercial airline pilot, and has been flying for over 30 years. (Puff's Ex 2 at 1.) He worked as an on-demand pilot from 2004-2007. (Id.) Unlike scheduled airline pilots, on-demand airline pilots must be available on short…