HERBERT R. VALLEE, JR. and CAROLYN R. VALLEE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 19, 1974. Income tax — Jurisdiction — Domiciliary 1. A state has jurisdiction to tax its domiciliaries upon all their income, no matter where derived. Statutory construction — ORS 316.027 — “Permanent” 2. A “permanent place of […]
