Dela Rosa v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff contests liability for any income taxes during the years 1981 through 1983. Defendant, in its Opinion and Order, determined that plaintiff was domiciled in Oregon and, therefore, subject to tax.

Plaintiff and his wife were originally from the Philippines but had emigrated to Canada in 1970. In July 1971 plaintiff, with his wife and two children, moved to Oregon. The reason for moving was to enable plaintiff s wife, who is a registered nurse, to obtain employment. Plaintiff is an electrical engineer. Plaintiff worked at less than satisfactory jobs until 1973 when…