Oregon Tax Court February 16, 1989, TC 2749 (Dela Rosa v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff contests liability for any income taxes during the years 1981 through 1983. Defendant, in its Opinion and Order, determined that plaintiff was domiciled in Oregon and, therefore, subject to tax.

Plaintiff and his wife were originally from the Philippines but had emigrated to Canada in 1970. In July 1971 plaintiff, with his wife and two children, moved to Oregon.