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SCHUETTE v. DEPT. OF REV.

OTC 3942; SC S44193.

951 P.2d 690 (1997)

326 Or. 213

Henry W. SCHUETTE and Janice J. Schuette, Appellants, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided December 26, 1997.

Attorney(s) appearing for the Case

Joseph Wetzel, of Wetzel DeFrang & Sandor, Portland, argued the cause for appellant. With him on the briefs was Russell A. Sandor.

Joseph P. Dunne, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER and DURHAM, JJ.

DURHAM, Justice.

In this appeal from a judgment of the Oregon Tax Court, taxpayers claim that the Tax Court erred in concluding that, under ORS 316.082, a taxpayer must calculate the personal income tax credit for out-of-state taxes paid on a state-by-state basis rather than by aggregating income taxed by other states. For the reasons that follow, we affirm.1

Taxpayers, husband and wife, are Oregon residents. From 1989 through...

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