Oregon Tax Court Says Couple Succesfully Proved They Were Domiciled in Idaho, Not Oregon

Oregon Tax Court Says Couple Succesfully Proved They Were Domiciled in Idaho, Not Oregon

Oregon Tax Court

The Oregon Tax Court held that a couple demonstrated that they abandoned their Oregon domicile and relocated permanently to Idaho during the tax years at issue, despite having numerous connections to both states prior to the period in dispute, and granted their income tax appeal.

The Oregon Tax Court held that a couple demonstrated that they abandoned their Oregon domicile and relocated permanently to Idaho during the tax years at issue, despite having numerous connections to both states prior to the period in dispute, and granted their income tax appeal.

The Oregon Tax Court held that a couple demonstrated that they abandoned their Oregon domicile and relocated permanently to Idaho during the tax years at issue, despite having numerous connections to both states prior to the period in dispute, and granted their income tax appeal. However, the court did not award the taxpayers costs and disbursements because the case was a "close call" and the Department of Revenue made a reasoned determination based on the evidence it had received.

The Oregon Tax Court held that a couple demonstrated that they abandoned their Oregon domicile and relocated permanently to Idaho during the tax years at issue, despite having numerous connections to both states prior to the period in dispute, and granted their income tax appeal. However, the court did not award the taxpayers costs and disbursements because the case was a "close call" and the Department of Revenue made a reasoned determination based on the evidence it had received.