Shelton v. Department of Revenue

EDWARD H. HOWELL, Judge Pro Tem.

The plaintiffs appeal the defendant’s denial of a deduction for transportation expenses claimed in plaintiffs’ 1979 Oregon personal income tax return. Plaintiff, an electrician, resides in Coquille, Oregon, and is a member of the union local situated in Coos Bay, Oregon. During 1979, he was dispatched from the Coos Bay local to work for two different contractors in Gardiner, Oregon, approximately 30 miles from Coos Bay.

Initially the Internal Revenue Service allowed plaintiffs a deduction for transportation expenses until the defendant disallowed the same. Upon…