KELLER v. DEPARTMENT OF REVENUE

OTC 1394; SC 27903.

642 P.2d 284 (1982)

292 Or. 639

Astrid S. KELLER, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 16, 1982.


Attorney(s) appearing for the Case

Lee A. Hansen, Portland, argued the cause for appellant. With him on the brief was Brown, Hansen & Steenson, Portland.

Elizabeth S. Stockdale, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


LINDE, Justice.

Plaintiff, an Oregon resident whose husband lives and works in the state of Washington, appeals from a decision of the Oregon Tax Court affirming the inclusion of one-half of her husband's Washington earnings in plaintiff's gross income for the years 1975 through 1977. OTR (1981). Plaintiff maintains that under Washington's community property law she acquired no interest in her husband's earnings. We affirm.

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