ESQUIRO v. DEPT. OF REV.

OTC 3954; SC S44128.

969 P.2d 381 (1998)

328 Or. 37

George C. ESQUIRO, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent.

Supreme Court of Oregon.

Decided November 27, 1998.


Attorney(s) appearing for the Case

Howard G. Arnett, of Karnopp, Petersen, Noteboom, Hansen, Arnett & Sayeg LLP, Bend, argued the cause for appellant. With him on the briefs was Tia M. Lewis.

James C. Wallace, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Hardy Myers, Attorney General.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS, Justices.


PER CURIAM.

This is an appeal from the Oregon Tax Court. Plaintiff (taxpayer) is a resident of the Warm Springs Indian Reservation in Oregon, but not a member of the Warm Springs Indian tribe. He is an enrolled member of a federally recognized American Indian tribe in Alaska. The narrow question on appeal is whether taxpayer may be subjected to Oregon income taxation on his income earned in Alaska. That income was not earned from activities carried out within Indian...

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