ETTER v. DEPT. OF REV.

TC 5027 SC S063061.

377 P.3d 561 (2016)

360 Or. 46

Stuart ETTER, Appellant, v. DEPARTMENT OF REVENUE, State Of Oregon, Respondent.

Supreme Court of Oregon.

July 21, 2016.


Attorney(s) appearing for the Case

Gregory P. Bessert , The Bessert Law Firm, Battle Ground, Washington, argued the cause and filed the briefs for appellant.

Keith L. Kutler , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With him on the brief were Ellen F. Rosenblum , Attorney General, and Paul L. Smith , Deputy Solicitor General.

En Banc


This direct tax appeal involves whether a Washington state resident who works in Oregon is exempt from individual Oregon income tax. Taxpayer is an aircraft dispatcher for Horizon Air Industries, Inc. (Horizon Air), who works almost entirely in Portland. To work as a dispatcher, however, he must spend five hours each year riding along...

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