Ballard v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal from an assessment of personal income taxes for 1991, claiming the income did not have its source in Oregon. This matter is before the court on cross motions for summary judgment. There is no dispute of material fact.

FACTS

Plaintiff Jesse Ballard (plaintiff) worked for Reynolds Aluminum (Reynolds) at its Arkansas plant until 1985 when he was laid off. He remained in Arkansas until 1989, but was not employed by Reynolds. Plaintiff’s union agreement provided that openings in any Reynolds’ plants covered by the agreement were to be filled by laid-off…