KELLER v. DEPT. OF REV., 9 OTR 67 (1981)

KELLER v. DEPARTMENT OF REVENUE TC 1394In the Oregon Tax Court. April 8, 1981. Taxation — Income taxable — Source of income in general 1. An Oregon taxpayer whose spouse resides in a community property state is taxable upon his or her share of his or her spouse’s community property income. Civil rights — Rights […]

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