DEBLOCK v. DEPARTMENT OF REVENUE

TC 1042, TC 1055; SC 25526, SC 25525.

596 P.2d 560 (1979)

286 Or. 735

Gregory L. DEBLOCK and Kyung B. Deblock, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Richard K. Slegers and Betty L. Slegers, Husband and Wife, Appellants, v. Department of Revenue, State of Oregon, Respondent.

Supreme Court of Oregon, Department 2.

Decided June 19, 1979.


Attorney(s) appearing for the Case

Donald H. Burnett, Portland, argued the cause for appellants. With him on the briefs were Bullivant, Wright, Leedy, Johnson, Pendergrass & Hoffman and I. Franklin Hunsaker, Portland.

James H. Manary, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James A. Redden, Atty. Gen.

Before DENECKE, C.J., and TONGUE, BRYSON and LINDE, JJ.


LINDE, Justice.

The question when the cost of traveling to a distant worksite may be deducted from income for tax purposes has long been controversial in federal income tax law. Since Oregon's legislative assembly has decided "in so far as possible, to make the Oregon personal income tax law identical in effect to the [federal law] relating to the measurement of taxable income of individuals," ORS 316.007, we are called upon...

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