Clark v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from a magistrate Decision finding him liable for income taxes for 1996. Taxpayer asserts that his wages are not taxable income. There is no dispute of fact, and the matter has been submitted to the court on cross motions for summary judgment.

FACTS

The following facts are taken from taxpayer’s Amended Complaint. Taxpayer has worked in Oregon since 1980 and is employed as an engineer by Hewlett-Packard Company. He asserts that he is a “private sector, common law employee.” Exhibit 10 attached to taxpayer’s Amended Complaint shows that his gross…