Etter v. Dept. of Rev.Annotate this Case
Washington resident Stuart Etter was an aircraft dispatcher for Horizon Air Industries, Inc. who worked almost entirely in Portland. To work as a dispatcher, however, he had to spend five hours each year riding along in the cockpit for each aircraft group that he dispatched. Taxpayer argued that, pursuant to 49 USC § 40116(f), that flight time exempted him from paying Oregon income tax in the tax year 2000. The Oregon Tax Court concluded that taxpayer did not meet the requirements of the federal statute and denied his exemption. On appeal, taxpayer renewed his arguments. Finding no reversible error, the Oregon Supreme Court affirmed.