Zemke v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case illustrates some of the income tax issues that arise when a taxpayer moves from state to state within the United States. It presents issues related to those discussed in Lufkin v. Dept. of Rev., 11 OTR 410 (1990). Although the parties have filed cross-motions for summary judgment, each party has requested its motion be treated as one for partial summary judgment as to the treatment of losses incurred while taxpayer was a California resident but which he seeks to apply after he had resumed his Oregon residency.

Plaintiff (taxpayer) apparently…