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WOOD v. DEPT. OF REVENUE

OTC 2365; SC S33889.

749 P.2d 1169 (1988)

305 Or. 23

Erskine B. WOOD and Ronnie Wood, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 2, 1988.

Attorney(s) appearing for the Case

Erskine B. Wood, Portland, argued the cause and filed the briefs for appellants.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

JONES, Justice.

The issue in this case is whether the disallowance of a deduction for alimony1 to nonresidents of Oregon, when contrasted with the allowance of a deduction for alimony to residents of Oregon under ORS 316.127(1)(a), violates the Privileges and Immunities Clause of the United States Constitution, Article IV, section 2. No Oregon constitutional issue has been raised. In this appeal, the plaintiffs do not challenge the Tax...

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