Legal Opinion
Butler v. Department of Revenue
Oregon Tax Court
Decided June 27, 1997No. TC 3873PublishedCited by 11 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Taxpayers, husband and wife, are residents of the state of Washington. They claim that income earned in Oregon by Luther, as a mechanic for an interstate trucking firm, is exempt from Oregon income tax under Public Law 101-322, the Amtrak Reauthorization and Improvement Act of 1990 (Amtrak Act). The Department of Revenue found that Luther was not an employee who performed regularly assigned duties in two or more states. Accordingly, it denied taxpayers’ claimed refund for 1990 and assessed additional income taxes for 1991 and 1992.
FACTS
During the relevant tax years,…
2Cases cited6 opinions
- Rake v. WadeSupreme Court of the United States · 1993
- Conroy v. AniskoffSupreme Court of the United States · 1993
- Beecham v. United StatesSupreme Court of the United States · 1994
- John Hancock Mutual Life Insurance v. Harris Trust & Savings BankSupreme Court of the United States · 1993
- Shaw Ex Rel. Zollner v. PACC Health Plan, Inc.Oregon Supreme Court · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Department of Revenue v. HughesOregon Tax Court · 2001
- Etter v. Department of RevenueOregon Supreme Court · 2016
- Julian v. Department of RevenueOregon Tax Court · 2004
- Fink v. Commissioner of RevenueMassachusetts Appeals Court · 2008
- Tarabochia v. Department of RevenueOregon Tax Court · 2005
6 more not listed; retrieve them via the Exa API.