Oregon Supreme Court February 12, 1998, OTC 3912; SC S44146 (Thomas v. Department of Revenue)

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GILLETTE, J.

In this appeal from a judgment entered in the Oregon Tax Court, the underlying issue is whether taxpayer, a physician, is required to report as “income,” for purposes of Oregon income tax, money that he earned for his work as a doctor. Taxpayer argues that he does not have to report such money as income, because his

labor

— i.e.