Oregon Tax Court February 13, 1997, TC 3912 (Thomas v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from an assessment of personal income taxes for 1992. Taxpayer contends that his labor is property which is deductible from gross income. Although taxpayer disavows being a tax protestor, his arguments fit that characterization.

FACTS

Taxpayer is an osteopath and operates a medical clinic in Lake Oswego.