Oregon Tax Court July 31, 2000, TC 4426 (Clark v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from a magistrate Decision finding him liable for income taxes for 1996. Taxpayer asserts that his wages are not taxable income. There is no dispute of fact, and the matter has been submitted to the court on cross motions for summary judgment.

*198

FACTS

The following facts are taken from taxpayer’s Amended Complaint.