Oregon Tax Court October 4, 2011, TC-MD 070734C. (Etter v. Department of Revenue, Tc-Md 070734c (or.tax 10-4-2011))

DECISION This case is the sequel to Etter v. Dept. of Rev., TC-MD No 050375C (June 16, 2011) (Etter). Plaintiff is represented by Phyllis Jackson (Jackson), Licensed Tax Consultant. Plaintiff challenges the Department of Revenue's construction of49 USC section 40116(f) and its application to certain aircraft dispatchers.