JENSEN v. DEPARTMENT OF REVENUE

Nos. OTC 3716; SC S42474.

912 P.2d 373 (1996)

323 Or. 70

Gary L. JENSEN and Janelee H. Jensen, Appellants, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 21, 1996.

Reconsideration Denied April 30, 1996.


Attorney(s) appearing for the Case

Mildred J. Carmack, of Schwabe, Williamson & Wyatt, Portland, argued the cause, for appellants. With her on the briefs was Marc K. Sellers.

Jerry Bronner, Assistant Attorney General, Salem, argued the cause, for respondent. With him on the brief was Theodore R. Kulongoski, Attorney General.


PER CURIAM.

Taxpayers appeal from a judgment of the Oregon Tax Court. Taxpayers are husband and wife. They are residents of Washington who filed 1990 and 1991 non-resident Oregon personal income tax returns, reporting income from husband's employment in Oregon as the Portland Group Operations Manager for Consolidated Freightways Corporation. Taxpayers later claimed refunds of Oregon personal income taxes paid after July 6...

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