Oregon Tax Court June 27, 1997, TC 3873 (Butler v. Department of Revenue)

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CARL N. BYERS, Judge.

Taxpayers, husband and wife, are residents of the state of Washington. They claim that income earned in Oregon by Luther, as a mechanic for an interstate trucking firm, is exempt from Oregon income tax under Public Law 101-322, the Amtrak Reauthorization and Improvement Act of 1990 (Amtrak Act).