The court held that Defendant was an Oregon resident, subject to income taxation, because traveling in and living out of his truck during the entire tax year did not constitute maintenance of a permanent place of abode outside of Oregon. Income taxation-Jurisdiction 1.
Residents are subject to income taxation based upon the state's jurisdiction over their person.
Income taxation-Nonresident domiciliary 2. Under ORS 316.027, a permanent place of abode is given more importance than an individual's presence within the state. Decision for Plaintiff rendered March 24, 2000. Trial was held to obtain evidence of the facts, and the parties have submitted post-trial briefs. Taxpayer left the military in 1989 and returned to Oregon.