Hudspeth v. Department of Revenue

Carlisle B. Roberts, Judge.

The taxpayers appealed from the Department of Revenue’s Order No. I-70-8, assessing additional personal income taxes for the years 1965 and 1966 for income received during the period March 1965 to June 1966, while the taxpayers were physically absent from the state, on the ground that they continued to be legally domiciled in Oregon throughout the period.

The facts are not contested. Ronald J. Hudspeth was brought to Prineville, Oregon, by his parents in 1936 when he was three years old. He is now married and has children. The operations of his father and of his…