WILSON v. DEPT. OF REV., 5 OTR 130 (1972)

RAYMOND H. WILSON AND MARY C. WILSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 11, 1972. Constitutional law — Personal Income Tax Act of 1969 — Non-resident taxpayers 1. ORS 316.117 and 316.127 do not violate the United States Constitution. Constitutional law — Personal Income Tax Act of 1969 — Nonresident taxpayers […]

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