Oregon Supreme Court November 17, 2000, OTC 3050; SC S46137 (Willamette Industries, Inc. v. Department of Revenue)

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DURHAM, J.

Taxpayers appeal a judgment entered by the Oregon Tax Court after it concluded that taxpayers’ royalty income attributable to out-of-state mineral rights was “business income.” We have jurisdiction under ORS 305.445. Because taxpayers’ complaint was filed in 1990, we review

de novo,

ORS 305.445 (1989), and taxpayers must prove their claims by a preponderance of the evidence.