RAGSDALE v. DEPARTMENT OF REVENUE

OTC 3535; SC S41581.

895 P.2d 1348 (1995)

321 Or. 216

Julia D. RAGSDALE, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided June 2, 1995.


Attorney(s) appearing for the Case

Gary R. DeFrang, of Wetzel DeFrang & Sandor, Portland, argued the cause for appellant. With him on the brief were Joseph Wetzel and Russell A. Sandor.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the response was Theodore R. Kulongoski, Atty. Gen., Salem.


VAN HOOMISSEN, Justice.

In this direct appeal from the Oregon Tax Court, ORS 305.445, taxpayer challenges a judgment that denied her claim for a refund of state income taxes paid on her federal retirement benefits for the tax year 1991. Ragsdale v. Dept. of Rev., 13 OTR 143, 1994 WL 396303 (1994). She claims that Oregon discriminates in taxation between state and federal retirees in violation of the federal constitutional and statutory doctrine of intergovernmental...

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