BALMER, J.
The issue in this tax case is whether income that Washington resident taxpayers derived from an Oregon partnership is subject to Oregon tax. On cross-motions for summary judgment, the Oregon Tax Court concluded that the income is taxable in Oregon. Reeve/Tubbs v. Dept. of Rev., 15 OTR 148, 2000 WL 547032 (2000). Taxpayers have appealed and, for the reasons that follow, we affirm.
The following facts are undisputed. In 1993, the tax year at...
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