THOMAS v. DEPARTMENT OF REVENUE

OTC 3912; SC S44146.

952 P.2d 542 (1998)

326 Or. 397

Daniel R. THOMAS, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided February 12, 1998.


Attorney(s) appearing for the Case

Daniel R. Thomas, pro se, filed the briefs.

Jerry Bronner, Assistant Attorney General, Salem, filed the brief for respondent. With him on the brief was Hardy Myers, Attorney General.

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


GILLETTE, Justice.

In this appeal from a judgment entered in the Oregon Tax Court, the underlying issue is whether taxpayer, a physician, is required to report as "income," for purposes of Oregon income tax, money that he earned for his work as a doctor. Taxpayer argues that he does not have to report such money as income, because his labor—i.e., the services that he performed in return for that money—...

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