Oregon Supreme Court March 9, 1995, OTC 3435; SC S41275 (Morris v. Department of Revenue)

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CARSON, C. J.

This case comes before us on direct appeal of a Tax Court judgment sustaining an assessment of personal income taxes, penalties, and interest by the Department of Revenue (the department) against plaintiff for the 1985 tax year. Plaintiff argues that he was not an Oregon resident in 1985 and that, consequently, he is not required to pay Oregon income tax for that year.