STATE EX REL. DEPT. OF REV. v. CONTROL DATA

OTC 2182; SC S31596.

713 P.2d 30 (1986)

300 Or. 471

STATE of Oregon ex rel. Department of Revenue, Respondent, v. CONTROL DATA Corporation, Appellant.

Supreme Court of Oregon, In Banc.

Decided January 14, 1986.


Attorney(s) appearing for the Case

Scott G. Seidman, Portland, argued the cause and filed the brief for appellant. With him on the brief were Tonkon, Torp, Galen, Marmaduke & Booth.

Marilyn Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


LINDE, Justice.

Control Data Corporation appeals from a judgment of the Oregon Tax Court on the Department of Revenue's garnishment of wages payable to one of Control Data's Minnesota employees, a former Oregon resident against whom the Department has a judgment for a tax deficiency incurred during his former residency in Oregon.1 Control Data resists enforcement of the garnishment on the grounds that the exercise of jurisdiction by Oregon...

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