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JULIAN v. DEPT. OF REV.

(TC 4594; SC S51618 (Control)),(TC 4595; SC S51619).

118 P.3d 798 (2005)

Rene C. and Cindy S. JULIAN, Appellants, v. DEPARTMENT OF REVENUE, Respondent. John J. and Carol J. Holliday, Appellants, v. Department of Revenue, State of Oregon, Respondent.

Supreme Court of Oregon, En Banc.

Decided September 1, 2005.

Attorney(s) appearing for the Case

Larry R. Davidson, Portland, argued the cause and filed the briefs for appellants.

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

De MUNIZ, J.

The issue in this tax case is whether Oregon Food Bank (OFB) qualifies as a "motor private carrier" under 49 USC section 13102(13) when it transfers food to members of a food-distribution network. If it does, then taxpayer, a driver for OFB who lives in Washington, is exempt from Oregon income tax. If not, then taxpayer must pay Oregon income taxes. The Oregon Tax Court decided that OFB does not qualify as a...

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