Department of Revenue v. Hughes

CARL N. BYERS, Judge.

Plaintiff Department of Revenue (the department) appeals from a magistrate Decision finding that Defendant’s (taxpayer) income earned in Oregon is not taxable by Oregon because of the Amtrak Reauthorization and Improvement Act of 1990 (Amtrak Act). Trial de novo was held January 24, 2001, in the courtroom of the Oregon Tax Court, Salem.

PACTS

Taxpayer is a resident of Washington. He is employed by a regional trucking firm headquartered in Auburn, Washington. The company has 28 terminals located in Washington, Oregon, California, Nevada, and Idaho. Taxpayer is a truck…