F. EDWIN DENNISTON and ANNE L. DENNISTON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 28, 1978. Taxation — Income taxes — Tax liability — Nature of income 1. Taxable income for Oregon income tax purposes is equal to federal taxable income, as modified by ORS 316.022(5), 316.062 and 316.067 (1973 Replacement Part). […]