Keller v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that incomes taxes are distinguishable from other forms of taxes
• rejecting taxpayers’ argument that taxing income earned out of state was unconstitutional
• “The state’s taxing authority extends to all of the income earned by its residents, including income earned outside the state.”
• Complete Auto does not alter rule that Oregon is entitled to tax income of its residents, including income derived from and taxed by another state
• Complete Auto does not alter rule that Oregon is entitled to tax income of its residents, including income derived from and taxed by another state

Source: CourtListener parenthetical corpus (CC0).